Where credit note is not issued post sale by the seller in respect of discounts allowed by him and entire tax collected on sale has been paid , the buyer need not reverse input tax credit for discounts allowed but for which no credit note reversing the tax is issued by the seller. The department’s contention that ITC is allowed only on proportionate purchases net of discount held not tenable. Held by Delhi High Court in Challenger Computers Ltd. On 21-08-2015 [52 PHT 171] [63 taxmann.com 120]