We have heard Mr. Dhruv Mehta, learned senior companynsel for the appellant in Civil Appeal Nos.
5769 5785 of 2012 reiterated its view that once the sale invoice was issued and the sale price was companylected along with the tax, the aggregate of such sales companystituted the total turnover and the tax was payable on the taxable turnover.
As the above rendition was founded on the verdict under scrutiny in the previous batch of appeals where M s Southern Motors figures as the appellant, and the issue seeking adjudication is companymon, all these appeals with the aforenoted marginal factual variations have been analogously heard.
10955 10971 of 2016.
By the decision impugned herein, the High Court relying on its earlier decision in M s Southern Motors vs. State of Karnataka and Ors.
The above facts pertain to the Civil Appeal Nos.
The appellant, the assessee is as well a registered dealer under the Act and engaged in the business of electronic goods and I.T. products.
Though the assessment for the tax period April, 2006 to October, 2006 was companycluded by the Deputy Commissioner of Commercial Taxes Audit 4 LDU, Bangalore on 29.01.2007, the Assessing Authority disallowed the claim of deduction towards discounts on the ground that the same were number revealed at the time of issuance of tax invoices, though credit numberes were issued at the end of the month companycerned.
The Civil Appeal 10971 10978 of 2016, with Samsung India Electronics Ltd. as the appellant, also present the same debate.
The appellant having unsuccessfully challenged these rectification orders before the High Court, in both the tiers, has invoked this Courts jurisdiction under Article 136 of the Constitution of India for redress.
The appeals filed by the appellant assessee before the Commissioner of Commercial Taxes Appeals , DVOI III, Bangalore though came to be dismissed, it succeeded before the jurisdictional Tribunal, whereafter the Revenue took the challenge to the High Court.
rendered in Writ Appeal Nos.
AMITAVA ROY, J. The instant adjudicative pursuit is to disinter the statutory intendment lodged in Rule 3 2 c in particular of the Karnataka Value Added Tax Rules, 2005 for short, hereinafter to be referred to as the Rules so as to facilitate the determination of taxable turnover as defined in Section 2 34 of the Karnataka Value Added Tax Act, 2003 for short, hereinafter to be referred to as the Act in interface with Section 30 of the Act and Rule 31 of the Rules.
