SIDDHARTH MRIDUL, J.

1. The present writ petition assails the impugned order No.2039 dated 4th July, 2008 under Rule 29 of the Delhi Sales Tax Rules, 1975 whereby the Joint Commissioner (KCSU) has rejected the refund arising out of the assessment orders passed for the years 1997-98, 1998-99 and 1999-2000 respectively.

2. At the outset, it must be pointed out that this is the third round of litigation between the Petitioner and the Revenue arising out of the

same issue.

3. The facts as are relevant for adjudication of the present writ petition are that:-

(a) The Petitioner is a limited company engaged in the manufacture and sale-purchase of electronic items. It has a chain of distributors and dealers through whom its goods are sold to ultimate customers. According to the Petitioner it has floated several schemes by virtue of which it offers trade discounts against the catalogue price and also cash discounts on immediate payments for the benefit of the distributors and dealers. Contracts in that behalf are entered to that effect at the time of appointment of distributors/dealers itself and the discounts are offered through credit notes issued to them. According to the Petit