1. Heard the learned counsel for the petitioner and the learned Additional Government Advocate appearing for respondents No. 1 to 4.

2. The petitioner claims that it is a dealer in cars and is entitled to deduction of discounts allowed to customers in the sale price of cars after the cars were sold by issuing credit notes as authorized by Rule 31 of Karnataka Value Added Tax Rules, 2005 (Hereinafter referred to as the ‘KVAT Rules’ for brevity) read with Section 30 of Karnataka Value Added Tax Act, 2003 (Hereinafter referred to as the KVAT Act, for brevity), during the tax periods in 2006-2007 and 2007-2008.

According to the petitioner, the decision of this court in M/s. Pratham Motors Private Limited vs. Additional Commissioner of Commercial Taxes and Others, 2012 (74) Kar. LJ 97, applies to the facts of the present case on all fours and therefore, the second reassessment order passed by the fourth respondent under Section 39(2) of KVAT Act for the years 2006-2007 and 2007-2008 disallowing the claims to deduction and the appellate order passed by the third respondent, in the appeals which were clubbed together and filed against the order passed by the fourth respondent, are