TMI Blog2015 (5) TMI 29X X X X Extracts X X X X X X X X Extracts X X X X ..... urer on account of turnover by way of credit notes etc. which was separately shown by the assessee and it is not in conflict under the VAT Act. The assessee managed his affairs in such a manner that he sold goods lower than the value as shown in VAT invoice obviously keeping in mind that discount/commission. The Tax Board after going into the material on record came to a factual finding that the i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 38 39/2013/Ajmer by which the appeals filed by the Revenue were dismissed which relate to assessment years 2007-08 2008-09. 2. The brief facts are that the assessee-respondent is a dealer of cement. He claimed input tax credit on the basis of VAT invoice whereas he sold goods at the rate lower than the price shown in VAT invoice keeping in view the discount/incentive received. The Assessin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat questions of law arise out of the order of Tax Board and need consideration of this court. 5. I have considered the arguments advanced by the learned counsel for the revenue and in my view the assessee-respondent received discount/incentives from the wholesaler/ manufacturer on account of turnover by way of credit notes etc. which was separately shown by the assessee and it is not in confli ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s the Tax Board has decided the issue on factual backdrop of the matter which is also apparent in the instant petition. In this case also both the appellate authorities have found that the claim of ITC was correct on the basis of VAT invoice and Tax Board has decided the controversy on the basis of factual finding. Accordingly, no question of law arise in these revision petitions for consideratio ..... X X X X Extracts X X X X X X X X Extracts X X X X
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