respondent found that the discount received will not form part of sales turnover and hence omitted the proposal to treat it as forming part of the sales turnover. It was further found that there was no purchase and sales suppression except for a turnover of Rs.5,01,169/-. However, the 2nd respondent disallowed the input tax credit amounting to Rs.11,06,223/- corresponding to the discount of Rs.88,49,786/- received from the supplier. According to the petitioner, as per Section 11 of the KVAT Act, input tax credit has to be allowed on actual purchase and the petitioner having admitted that total purchase has not been reported in the annual return and audited accounts, discount has been deducted from the total value of the bill and input tax credit was disallowed to that extent. Petitioner preferred an appeal and the appellate authority, by Ext.P7 order dated 01/07/2015, remitted the matter back to the Assessing Officer to consider the question whether the petitioner is entitled for input tax credit on the discount received. The complaint of the petitioner is that without considering the matter, as directed in Ext.P7, notice under Section 25(1) of the Act was issued on 10/12/2015 against which, the petitioner preferred an objection at Ext.P9 and the assessing authority, thereafter re-
