Judgment: Challenge in this writ petition is made to the order of assessment dated 30.03.2009 passed by the respondent no.3 the assessing officer, the order dated 15.06.2010 passed by the respondent no.2 dismissing the appeal filed by the petitioner and the order dated 28.11.2011 passed by the respondent no.1 rejecting the revision filed by the petitioner, in the matter of payment of tax under the Commercial Tax Act. 2. Petitioner is a Government of India Undertaking and is engaged in the business of mining of coal and its sale. It is a registered dealer with respect to various areas of mining. The petitioner is engaged in supply of coal to various Power Plants and Industries within the jurisdiction of the State. It is the case of the petitioner that as per the agreement the petitioner is providing the coal of a particular grade and for the purpose of assessing the quality of coal, provisions are made providing for taking joint samples in respect of coal at power station and the loading point of the petitioner. It is the case of the petitioner that based on the quality of coal price adjustment for supply is carried out on monthly weightage average basis and a grade slippage principle is adopted. 3. It is said that credit notes for excess value charged are issued by the petitioner according to variation of price in the sale and supply based on the quality of coal supplied. It is stated by the petitioner that quality rebates are also allowed to the other power generating companies and industries. 4. In the matter of assessment of tax the petitioner filed returns and claimed deductions for credit notes and when the assessing officer directed, the petitioner filed a detailed list of credit notes and statements of sales and produced copies of credits notes, specimen copies of which are Annexure P-1. It is stated that the credits notes are disallowed on the ground that the sufficient proof is not available with regard to the credit as shown. The appeal and revision have been dismissed on the ground that the credit notes have been issued subsequent to the issue of sale bills or vouchers. Relying on certain decisions, it is the grievance of the petitioner in this petition that the disallowance on the credit note is unsustainable. 5. The appeal and revision have been dismissed on the ground that the credit notes have been issued subsequent to the issue of sale bills or vouchers. Relying on certain decisions, it is the grievance of the petitioner in this petition that the disallowance on the credit note is unsustainable. 5. Inviting our attention to the judgment in the case of I.F.B. Industries Ltd. vs. State of Kerala, (2012) 20 STJ 285 learned counsel argued that the petitioner is entitled to the rebate on the amount shown in the credit note. In the case of I.F.B Industries (supra) the matter has been considered by the Supreme Court and it has been held that discount through credit notes issued even subsequent to the sale without there mention in the sale vouchers or the bills is permissible. The Supreme Court has held that the claim for deduction of an amount of trade discount cannot be disallowed on the ground that the same was not shown on the sale invoices or bills issued. It is held by the Supreme Court that the assessee is entitled to claim deduction with regard to discount allowed by them by issuing credit notes, even without the same being indicated in the sale invoice or bill. It has been held by the Supreme Court that this is an ordinary sale practice and can be permitted. 6. In the present case, the deduction is disallowed only on the ground that proper bills or vouchers are not produced. The Supreme Court has held that once allowing of discount is established from the material available on record, the same has to be allowed. 7. In view of the aforesaid and considering the law laid down by the Supreme Court in IFB Industries Ltd. (supra), this petition is allowed. The impugned orders passed disallowing the credit notes are quashed and the authorities are directed to refund back the appellant, the amount, if any, recovered on the said count. With the aforesaid, this writ petition is allowed and disposed of.