2016 (12) TMI 960

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..... ion of the petitioner and included the quantity discount given to the dealers as part of the turn over. 2. The main contention urged by the petitioner is that in respect of the previous years, similar assessments were made which were taken in appeal before the Deputy Commissioner (Appeals) who remitted the matter back to the assessing officer as per orders Exts.P8, P9 and P10, by which direction was issued to the assessing officer to reconsider the same in the light of Ext.P6 circular and to delete the additions made based on the quantity discount granted to the petitioners. It is submitted that since the assessing officer had allowed the same and assessment orders were passed giving effect to the remand order and deleting the quantity dis .....

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..... 105 units and not 100 units. When B effects sales he will have to account for the sales of all these 105 units, unless he allow quantity discount in the above manner." 4. It is submitted that, a bare reading of the illustration given by the Commissioner by itself would indicate the true and correct meaning of Section 7 of the Act. It is further submitted that since the very same assessing officer had accepted the aforesaid contention on the basis of the circular, there is no reason why such an order had been passed by the very same assessing officer. 5. On the other hand, placing reliance upon the counter affidavit filed, the learned Government Pleader supports the stand taken in the impugned assessment orders. It is submitted that there .....

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..... by the learned counsel for the petitioner, when the assessing officer himself has subsequently accepted the illustration in the circular and in the case of the petitioner, orders were passed on 01/10/2016 in respect of the previous years, I do not think that any further consideration of the matter is required. I am therefore of the view that the circular Ext.P6 clarifies the statutory provision in terms of Section 7 which the assessing officer is bound to endorse. That there is no evidence to show that the end customer was given the benefit of trade discount, is not at all a matter, which the petitioner is concerned. As far as the petitioner is concerned, he had effected sale of goods by providing the quantity discount and the turnover is o .....

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