| Content Provider | Supreme Court of India |
|---|---|
| e-ISSN | 30484839 |
| Language | English |
| Access Restriction | NDLI |
| Subject Keyword | Karnataka Value Added Tax Rules 2005 – r.3(2)(c) |
| Content Type | Text |
| Resource Type | Law Judgement |
| Jurisdiction | India |
| Act(s) Referred | Karnataka Value Added Tax Act, 2003 (32 of 2004) |
| Case(s) Referred | Referred Case 0 |
| Case Type | Appeal |
| Court | Supreme Court of India |
| Disposal Nature | Appeal Allowed |
| Headnote | Karnataka Value Added Tax Rules, 2005 – r.3(2)(c) – Claim for deduction of trade discount from the total turnover – Appellant’s case that it offers a quantity discount to its distributors depending on their performance during the previous quarter – According to appellant, the discount is offered in the regular course of business and the amount which it receives towards sales consideration is only the net amount exclusive of discount, on which VAT is collected – Appellant claimed the discount as a deduction from the total turnover while arriving at the taxable turnover under the Act – High Court rejected the case of appellant on the ground that the discount is given in respect of the performance of the previous quarter and not in respect of the sales transaction for which invoice is raised – On appeal, held: Having regard to the construction placed on r.3(2) of the Rules in the case of Southern Motors v. State of Karnataka, the judgment of the High Court is unsustainable – The liability to pay tax is on the taxable turnover – Taxable turnover is arrived at after making permissible deductions from the total turnover – Among them are “all amounts allowed as discounts” – Such a discount must, however, be in accord with the regular trade practice of the dealer or the contract or agreement entered into in a particular case – The expression “the tax invoice or bill of sale issued in respect of the sales relating to such discount shows the amount allowed as such discount” is not happily worded – The words “in respect of the sales relating to such discount” cannot be construed to mean that the discount would be inadmissible as a deduction unless the tax invoice pertaining to the goods originally issued shows the discount – This is a matter of ascertainment – The assessee must establish from its accounts that the discount relates specifically to the sales with reference to which it is allowed – In the first part of the proviso, r.3(2)(c) recognizes trade practice or, as the case may be, the contract or agreement of the dealer – The latter part which provides a methodology for ascertainment does not override the earlier part – Both must be construed together – Above all, it must be remembered that taxable turnover is turnover net of deductions – All trade discounts are allowable as permissible deductions – Accordingly, appellant entitled to deduction of a trade discount – Karnataka Value Added Tax Act, 2003 – ss.2(35) and 3 |
| Judge | Hon'ble Dr. Justice D.Y. Chandrachud |
| Neutral Citation | 2018 INSC 99 |
| Petitioner | Maya Appliances (p) Ltd Now Known As Preethi Kitchen Appliances Pvt. Ltd. |
| Respondent | Addl.commissioner Of Commercial Taxes & Ors |
| SCR | [2018] 2 S.C.R. 250 |
| Judgement Date | 2018-02-06 |
| Case Number | 357 |
National Digital Library of India (NDLI) is a virtual repository of learning resources which is not just a repository with search/browse facilities but provides a host of services for the learner community. It is sponsored and mentored by Ministry of Education, Government of India, through its National Mission on Education through Information and Communication Technology (NMEICT). Filtered and federated searching is employed to facilitate focused searching so that learners can find the right resource with least effort and in minimum time. NDLI provides user group-specific services such as Examination Preparatory for School and College students and job aspirants. Services for Researchers and general learners are also provided. NDLI is designed to hold content of any language and provides interface support for 10 most widely used Indian languages. It is built to provide support for all academic levels including researchers and life-long learners, all disciplines, all popular forms of access devices and differently-abled learners. It is designed to enable people to learn and prepare from best practices from all over the world and to facilitate researchers to perform inter-linked exploration from multiple sources. It is developed, operated and maintained from Indian Institute of Technology Kharagpur.
Learn more about this project from here.
NDLI is a conglomeration of freely available or institutionally contributed or donated or publisher managed contents. Almost all these contents are hosted and accessed from respective sources. The responsibility for authenticity, relevance, completeness, accuracy, reliability and suitability of these contents rests with the respective organization and NDLI has no responsibility or liability for these. Every effort is made to keep the NDLI portal up and running smoothly unless there are some unavoidable technical issues.
Ministry of Education, through its National Mission on Education through Information and Communication Technology (NMEICT), has sponsored and funded the National Digital Library of India (NDLI) project.
| Sl. | Authority | Responsibilities | Communication Details |
|---|---|---|---|
| 1 | Ministry of Education (GoI), Department of Higher Education |
Sanctioning Authority | https://www.education.gov.in/ict-initiatives |
| 2 | Indian Institute of Technology Kharagpur | Host Institute of the Project: The host institute of the project is responsible for providing infrastructure support and hosting the project | https://www.iitkgp.ac.in |
| 3 | National Digital Library of India Office, Indian Institute of Technology Kharagpur | The administrative and infrastructural headquarters of the project | Dr. B. Sutradhar bsutra@ndl.gov.in |
| 4 | Project PI / Joint PI | Principal Investigator and Joint Principal Investigators of the project |
Dr. B. Sutradhar bsutra@ndl.gov.in Prof. Saswat Chakrabarti will be added soon |
| 5 | Website/Portal (Helpdesk) | Queries regarding NDLI and its services | support@ndl.gov.in |
| 6 | Contents and Copyright Issues | Queries related to content curation and copyright issues | content@ndl.gov.in |
| 7 | National Digital Library of India Club (NDLI Club) | Queries related to NDLI Club formation, support, user awareness program, seminar/symposium, collaboration, social media, promotion, and outreach | clubsupport@ndl.gov.in |
| 8 | Digital Preservation Centre (DPC) | Assistance with digitizing and archiving copyright-free printed books | dpc@ndl.gov.in |
| 9 | IDR Setup or Support | Queries related to establishment and support of Institutional Digital Repository (IDR) and IDR workshops | idr@ndl.gov.in |