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1 - 7 of 7 (0.53 seconds)The Karnataka Value Added Tax Act, 2003
Deputy Commissioner Of Sales Tax ... vs Motor Industries Co., Ernakulam on 18 February, 1983
Income Tax and Sales Tax Dept.,
Ernakulam and Another [95 STC 134], the Andhra Pradesh
High Court in The State of Andhra Pradesh v. T.V.
Sundaram Iyengar & Sons Ltd. [65 STC 41] and the Apex
Court Judgment in Deputy Commissioner of Sales Tax (Law),
Board of Revenue (Taxes), Ernakulam v. Motor Industries
Co. [53 STC 48], the discount received by the assessee is not
liable to be included in the turnover of the assessee.
Madras Fertilisers Limited vs Asst. Commissioner (Assessment), ... on 5 April, 1994
3. The only question that arises for consideration is
whether for the assessment year in question viz., 2005-2006, the
discount received by the assessee were also to be included to the
turnover of the assessee, for the purpose of levying tax under the
KVAT Act. Contention raised by the counsel for the petitioner is
that in view of Annexure - E, Circular No.41/2007 dated
18.09.2007, judgment of this Court in Madras Fertilisers
O.T.Rev. No.98 of 2012 2
Limited v. Asst. Commissioner (Assessment), Special
Circle -II, Agrl.
Section 25 in The Karnataka Value Added Tax Act, 2003 [Entire Act]
The Kerala General Sales Tax Act, 1963
The State Of Andhra Pradesh vs T.V. Sundaram Iyengar & Sons Ltd. on 21 June, 1984
Income Tax and Sales Tax Dept.,
Ernakulam and Another [95 STC 134], the Andhra Pradesh
High Court in The State of Andhra Pradesh v. T.V.
Sundaram Iyengar & Sons Ltd. [65 STC 41] and the Apex
Court Judgment in Deputy Commissioner of Sales Tax (Law),
Board of Revenue (Taxes), Ernakulam v. Motor Industries
Co. [53 STC 48], the discount received by the assessee is not
liable to be included in the turnover of the assessee.
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