Benetton India Private Ltd., vs Ravinderjit Singh on 18 February, 2016
So, we are of the view that the Forum rightly held that if the Opposite Party offered discount of 50% for an article purchased by the complainant, then it is bound to sell the article(s) after discount. The Forum further rightly held that though Opposite Party had offered 50% discount on the article, in question, still it charged 5% extra VAT on discounted price inspite of specific mention on the tag that MRP is inclusive of all taxes. If it is clearly mentioned as MRP inclusive of all taxes, we are of the view that charging of 5% VAT or tax, is certainly against the trade practice. The Forum rightly relied upon the judgment earlier passed by this Commission in First Appeal No.210 of 2015, decided on 01.09.2015 titled as " Shoppers Stop and others Vs. Jashan Preet Singh Gill and others", wherein, it was held that no one can charge more than the MRP and MRP includes all taxes including VAT/other taxes. When MRP is including all taxes then VAT/other taxes cannot be charged separately. Therefore, the order of the Forum, being legal and valid, is liable to be upheld.