TMI Blog2016 (11) TMI 1319X X X X Extracts X X X X X X X X Extracts X X X X ..... NTS: (BY SRI T.K. VEDAMURTHY, AGA FOR R-1 TO R-4) JUDGEMENT: JAYANT PATEL J . ORDER Office to give the connected numbers since before the Tribunal common order is passed in STA Nos.170 to 180/2012 and all these numbers shall be considered in the present matter. 2. Rule. Mr. Vedamurthy, learned AGA appears and waives notice for respondents. With the consent of learned counsel appearing on both the sides, petitions are finally heard. 3. The present petition is directed against the order dated 09.12.2014 passed by the Tribunal in ST A Nos.170-180/2012 whereby the Tribunal for the reasons recorded in the order has dismissed the appeals. 4. Short point of the case appears to be that as per the petitions, returns were ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... discount was not reflected in the invoice as per the decision of this Court in case of SOUTHERN MOTORS, BANGALORE vs. STATE OF KARNATAKA OTHERS reported in 2014(79) KAR.L.J. 533 (HC) (DB) the Tribunal disallowed the claim. Learned counsel relied on a decision of another Bench of this Court in the case of S.B.AUDIO AND VIDEO, GULBARGA vs THE ADDITIONAL COMMISSIONER OF COMMERCIAL TAXES, ZONE-I, BANGALORE AND OTHERS reported in 2016(85) KAR.L.J. 181 (HC)(DB) wherein it has been held in addition to the reflection in the invoice, there can be other mode for giving discount under Rule 31 and therefore he submitted that petitioner would be entitled to the benefit thereof. 7. Whereas, Mr. Vedamurthy, learned AGA submitted that as such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oice ought to be in duplicate. Thereafter Rule 29 mandates the particulars that a tax invoice must reveal or disclose. Rule 30 stipulates the particulars to be furnished in a bill of sale and Rule 31 stipulates the particulars that ought to be revealed in a debit and credit note. Thus, we conclude that the dealer is entitled to give further discounts even after the sale has been completed provided the discounts are the customary practice in the trade or otherwise known as trade discounts. It has to be demonstrated by the assessee that the further discounts, apart from the discounts in the tax invoice or sale bill already given, is pursuant to the terms and conditions of an agreement or contract between the seller and the registered de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aised for proving the policy of the manufacturing company, learned counsel submitted that the relevant material was produced before the Tribunal, but the Tribunal declined to consider the same just on a mere ground that it was not reflected in the invoice, as per decision of the view taken by another Bench of this Court in the case of SOUTHERN MOTORS. 10. Under these circumstances, we find that as there is no discussion by the Tribunal on the aspect as to whether the burden is ever discharged by contemporaneous record or otherwise through satisfactory material that there was a policy by the manufacturer of giving discount at the end of the month if one reaches to a particular level. Hence, it would be just and proper and remand matter to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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