Wipro Limited - Form C can be issued even when the same is not declared in the VAT returns
Maya Appliances - Quantity Discount even if disclosed on the invoice cannot be allowed as deduction
ABB - Inter State movement of goods in pursuance of works contract liable to CST and not local VAT

Commercial Tax Department of Karnataka Government has introduced an all new System of VAT filing wherein a dealer is required to file the detailed list of Purchases, Sales, Interstate Purchases, Stock Transfer and Imported Purchases in the specified format.  These statements are required to be uploaded before filing monthly Return.  The statements are required to be filed by dealers with a total turnover exceeding Rs 50 Lakhs in the previous year or cumulatively at any point in time during the current year.