TMI Blog2001 (4) TMI 873X X X X Extracts X X X X X X X X Extracts X X X X ..... the claim of deduction of special discount under rule 9(a) of the Kerala General Sales Tax Rules. The Deputy Commissioner affirmed the same. The Tribunal, after hearing the parties, dismissed the appeal. It is against that this revision is filed. In paragraph 4 of the order of the Tribunal, the Tribunal stated as follows: " It can be seen that one of the conditions to be satisfied in order to be eligible for the deduction under rule 9(a) is that the discount is allowed in accordance with the regular practice of the dealer or is in accordance with the terms of the contract or agreement entered into in a particular case. The appellant's learned representative admits that there is no contract or agreement. He has not been able to explain wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... upreme Court reported in Deputy Commissioner of Sales Tax (Law), Board of Revenue (Taxes), Ernakulam v. Motor Industries Co. [1983] 53 STC 48. In the above case, the Supreme Court observed as follows: "Under clause (a) of rule 9 of the Rules all amounts allowed as discount where such discount is allowed in accordance with the regular practice of the dealer or is in accordance with the terms of contract or agreement entered into in a particular case have to be deducted from the total turnover in determining the taxable turnover provided the accounts of the assessee show that the purchaser has paid only the sum originally charged less the discount. In the instant case the 'service discount' in respect of which the deduction was claimed by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... les." 4.. According to us, in the present case, the Appellate Tribunal dismissed the appeal merely on the ground that the circumstances under which the special discount has been granted to the customer (sic). Learned counsel for the petitioner submits that the petitioner was not able to convince the Tribunal because no opportunity was given by both the authorities, viz., the assessing authority and the appellate authority. They rejected the case of the petitioner merely on the ground that the books of accounts were not produced. Hence, the petitioner prayed for an opportunity to explain the circumstances under which the special discount was granted. 5.. Before parting with the case, we may state that so far as the special discount is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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