7.1. The appellant, who is a dealer in cement, had filed his monthly returns for the relevant year, i.e. 2014-15. The Assessment of the appellant was completed as "deemed assessment" under Section 22(2) of the 2006 Act. Evidently, on 30.11.2016, the Respondent issued a notice whereby he proposed to include discount received by the appellant in his taxable turnover. Consequently, it was also proposed in the very same notice that the said turnover, which, according to the aforementioned notice, was to be treated as value addition, would be taxed at the rate of 14 ½ %. In this behalf, the show cause notice placed reliance on circular dated 30.11.2009. Apart from the above, the notice also adverted to the issue pertaining to the suppression of sales. The allegation was that there was a mismatch in the sale figure shown by the seller and that which was disclosed by the appellant in the returns filed with the Revenue. It is not in dispute that the appellant filed a detailed reply to the notice dated 30.12.2016. The respondent however, was not impressed with the stand taken by the appellant and thus, via order dated 30.12 2016 to which we have made a reference above, proceeded to include the discount in the taxable turnover of the appellant. Accordingly, in the operative portion, the respondent confirmed the proposal articulated in the notice dated 30.11.2016 and, passed the following directions:
