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 9TH DECEMBER 2010 / 18TH AGRAHAYANA 1932 OT.Rev.No. 86 of 2010() ----------------------- (AGAINST THE ORDER IN TAVAT.225/2010 of KERALA VAT APPELLATE TRIBUNAL, ERNAKULAM) .................... REVISION PETITIONER/APPELLANT ------------------------------------------------- SRI.PHILIP MATHEW,MANNIL AGENCIES, ADOOR PO, PATHANAMTHITTA DISTRICT. BY ADV. SRI.ANIL D. NAIR SRI.SREEJITH.R. SRI.NIVEDITA.A.KAMATH RESPONDENT(S): / RESPONDENT --------------- STATE OF KERALA. MR.MOHAMMED RAFEEQ, GOVERNMENT PLEADER THIS OTHER TAX REVISION (VAT) HAVING COME UP FOR ADMISSION ON 09/12/2010, ALONG WITH OTRV NO.87/2010, THE COURT ON THE SAME DAY DELIVERED THE FOLLOWING: C.N.RAMACHANDRAN NAIR & BHABANI PRASAD RAY, JJ. ---------------------------------- O.T.Rev.Nos.86 & 87 of 2010 --------------------------------- Dated, this the 9th day of December, 2010 J U D G M E N T Ramachandran Nair, J. The question raised pertaining to the assessee's claim for deduction of discount in the determination of taxable turnover is covered by our judgment in Ultra Tech Cements Ltd. v. State of Kerala, reported in 2010 (3) KLT 184. Following the said judgment, we dismiss the revision cases filed by the assessee. (C.N.RAMACHANDRAN NAIR, JUDGE) (BHABANI PRASAD RAY, JUDGE) jg