A.K. Jayasankaran Nambiar, J.

1. Since the issues involved in these writ petitions are the same, they are taken up for consideration together and disposed by this common judgment.

2. The issue involved in these writ petitions is with regard to the availment of input tax credit by dealers, of the tax paid by them at the time of purchase of goods from their suppliers. An incidental issue that arises for consideration is whether amounts offered by way of discount through credit notes issued by the supplier of the goods, at a point in time subsequent to the sale of the goods to the petitioners, can be added to the sales turnover of the petitioners' by invoking the provisions of explanation VII to the definition of turnover under Section 2(iii) of the KVAT Act. In WP (C) 19976/2012, it is the first issue that comes up for consideration and in all the other writ petitions, it is the second incidental issue that arises for consideration.

The brief facts necessary for a disposal of the writ petitions are as follows:

3. The petitioners are all registered dealers under the KVAT Act trading in the commodity, Cement. The petitioners purchase Cement from various suppliers/manufacturers and,