IN THE HIGH COURT OF KERALA AT ERNAKULAM PRESENT : THE HONOURABLE MR. JUSTICE C.N.RAMACHANDRAN NAIR & THE HONOURABLE MR. JUSTICE B.P.RAY THURSDAY, THE 31ST MARCH 2011 / 10TH CHAITHRA 1933 OT.Rev.No. 19 of 2011() ----------------------- AGAINST THE ORDER DATED 19/09/2009 IN R.P.NO.2/2010 IN TA(VAT).340/2008 of KERALA VAT APPELLATE TRIBUNAL, ERNAKULAM .................... REVISION PETITIONER/APPELLANT ------------------------------------------------- M/S.BALAJI FUELS, CHANDRANAGAR, PALAKKAD, REPRESENTED BY ITS MANAGING PARTNER, SRI.G.CHANDRASEKHARAN. BY ADV. SRI.N.MURALEEDHARAN NAIR SMT.K.HYMAVATHY RESPONDENT/RESPONDENT: --------------- STATE OF KERALA. BY G.P. SRI.MOHAMMED RAFEEQ THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON 31/03/2011, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & BHABANI PRASAD RAY, JJ. .................................................................... O.T. Rev. No.19 of 2011 .................................................................... Dated this the 31st day of March, 2011. JUDGMENT Ramachandran Nair, J. Heard counsel for the petitioner and Government Pleader for respondent. The issue raised i.e. assessee's claim for deduction of discount received by credit note stands decided against the assessee by recent decision of this court in CEMENT HOUSE VS. STATE OF KERALA reported in 18 KTR 329. It is seen that after disposal of the appeal assessee filed a rectification application wherein the Tribunal has considered the issue again and following the above decision, rejected the claim. Since the issue is covered by Division Bench judgment, we do not find any scope for entertaining a revision on the same point. Revision case, therefore, will stand dismissed. C.N.RAMACHANDRAN NAIR Judge BHABANI PRASAD RAY Judge pms