The petitioners, in this batch of cases, are second dealers of cement, electrical goods etc. in the State. The goods sold by the petitioners are taxable under the KVAT Act. While paying tax on sales turnover, petitioners have taken input tax credit collected by the suppliers. The suppliers, periodically, give credit notes to the petitioners by way of incentives for sale of various goods under various schemes. The Assessing Officers, in all the cases, considered the amount covered by the credit notes as discount given by the suppliers and, consequently, while giving input tax credit, tax attributable to the credit note amount was reduced, thereby reducing the input tax credit claimed by the petitioners based on purchase bills. The input tax credits on credit note amounts were reduced because petitioners have not complied with circular No.41/07 dated 18/09/2007 issued by the Commissioner of Commercial Taxes, produced as Ext.P2 in WP(C) No.9806/2008. According to the petitioners, the requirement of circular among other things is that, the recipients of credit notes should produce certificate from the suppliers to the effect that the suppliers have not claimed any deduction o