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TMI Blog2015 (4) TMI 1130X X X X Extracts X X X X X X X X Extracts X X X X ..... s like Mixer Grinder, Wet Grinder, Gas Stoves etc., and in the course of its business, allows discounts namely cash discount, scheme discount and quantity discount to its customers/dealers and as such same being deductable from total turnover while arriving at taxable turnover, same came to be claimed by petitioner in respect of tax period April 2006 to March 2007, April 2007 to March, 2008 and April 2008 to March 2009 and Assessing Officer has held that quantity discount (quarterly scheme discount) is not a allowable discount as the sale is not relatable to sale transactions in respect of which the invoices were raised and thereby added the amount of quarterly discount to taxable turnover and same is erroneous. Being aggrieved by this orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty of proviso to Rule 3(2)(c) of Karnataka Value Added Tax Rules, 2005 raising similar and identical grounds. The Co-ordinate Bench of this court vide order dated 16.07.2008 upheld the constitutional validity and it came to be observed by the Co- ordinate Bench as under: "The value of the sale transaction is as fixed at the time of sale and even in terms of the charging section. There is no scope for fixing the price later. If under the rule, the benefit is made available subject to the condition that the discounted price should have been so indicated in the invoice value of the goods, the condition is neither ultravires Section of the Act nor is discriminatory. I do not find any infirmity in the Rule nor the rule being ultravires under t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nch by rejecting the same and holding as under: "12. In the present case, the assessee seeks deduction of the value representing quantity/scheme discount allowed in the tax invoices in view of their performance during 3-6 months and not in respect of the goods sold by the said tax invoices, mentioning gross value. It is true that the invoices to which the assessee made reference, state the gross value of the goods sold plus tax and the quantity/scheme discount and then declared the same in the return filed by him to arrive at taxable turnover. The tax invoice, to which our attention was drawn, shows that certain goods manufacture by the assessee were sold to the distributors and as per the scheme, discount was offered on the basis of thei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the sales effected earlier". Thus, both on merits and on law Co-ordinate Bench as well as Division Bench has held against petitioner and I do not find any other good ground involved in this writ petition for being examined. 6. Infact, on the ground of petitioner not having availed alternate remedy present writ petition is liable to be dismissed. Exercise of writ jurisdiction by this court when alternate remedy is available would be under contingencies like: (1) where issue of jurisdiction is involved (2) violation of principles of natural justice (3) constitutional validity or vires is under challenge as held by Hon'ble Apex Court in the case of WHIRLPOOL CORPORATION VS. REGISTRAR TRADE MARKS, MUMBAI AND OTHERS reported in 1998(8) SCC 1. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion and not one of compulsion and in this regard it came to be held as under: "45. It is true that the rule of exhaustion of alternative remedy is a rule of discretion and not one of compulsion, but it is difficult to fathom any reason why the High Court should entertain a petition filed under Article 226 of the Constitution and pass interim order ignoring the fact that the petitioner can avail effective alternative remedy by filing application, appeal, revision, etc., and the particular legislation contains a detailed mechanism for redressal of his grievance". It came to be noticed by Hon'ble Apex Court in Sathyawati Tondon's case that if in a given case petitioner is able to show that its case falls within any of the exceptions c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order". For the aforestated reasons, this court is of the considered view that issue regarding constitutional validity has reached finality in W.P.9464/2008 disposed of on 16.07.2008 and issue on hand relating to claim deduction of "discount component" from "taxable turnover" having been laid to rest by Division Bench of this court in STA 120/2012 and STA Nos.1-10/2013 disposed of on 19.03.2014 which is now pending before Apex Court in SLP(Civil), I am not inclined to entertain this writ petition. Since impugned order is an appealable order this court refrains to exercise the writ jurisdiction. Hence, Writ Petitions stands dismissed. Costs made easy. Petitioner would be at liberty to challenge the impugned order as observed herein above ..... X X X X Extracts X X X X X X X X Extracts X X X X
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