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M/s Maya Appliances (P) Ltd now known as Preethi Kitchen Appliances Pvt. Ltd. Versus Addl. Commissioner of Commercial Taxes & Ors

Valuation - allowability - quantity discounts allowed to its distributors - appellant claims the discount as a deduction from the total turnover while arriving at the taxable turnover under the Karnataka Value Added Tax Act 2003 - disallowance on the ground that the discount was not relatable to the sales effected by the relevant tax invoices. - Held that - The liability to pay tax is on the taxable turnover. Taxable turnover is arrived at after making permissible deductions from the total turno....... + More

 

 

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