Regarding accounting treatment for discount received

Hai,

Can anybody give the accounting entry for the following example:

We have purhased goods from delhi local registered dealer and they have been charged amount as Rs. 100/- and vat 4% of Rs. 4/-, total amount of Rs. 104/- later he was given a discount of Rs. 6/-, then invoice amount of Rs. 98/-.

Now, i have taking input tax as it is local purchase and how much amount to be shown against purchase of goods and its treatment.

Thanking in advance. 

Regards

Ashok