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https://www.scconline.com/blog/post/2017/01/18/legislative-intent-behind-r-32c-first-proviso-of-the-karnataka-value-added-tax-rules-2005-is-to-sustain-realistically-the-benefit-of-trade-discount/
Legislative intent behind R. 3(2)(c) first proviso of the Karnataka Value Added Tax Rules, 2005 is to sustain realistically the benefit of trade discount