Returned goods deduction must relate to the year of original sale, not the later year of return under sales tax law.

Deduction for goods returned by purchasers under the Central Sales Tax Act is linked to the turnover of the year in which the original sale was made, not the year in which the goods are returned. As turnover comprises the aggregate of sale prices received and receivable during the relevant period, section 8A(1)(b) permits the deduction only against that year's turnover. Goods returned in a later assessment year therefore cannot be deducted from the turnover of that later year when the sale was included in an earlier year's gross turnover. The revising authority was not justified in allowing the deduction in the succeeding year, and the revision was allowed.

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Issues: Whether the deduction for goods returned to the dealer could be allowed in the assessment year in which the goods were returned, even though the sale had been included in the gross turnover of the earlier year.

Analysis: The provision for deduction in respect of goods returned by purchasers was held to be linked with the turnover of the year in which the relevant sale was made. The turnover under the Central Sales Tax Act is the aggregate of sale prices received and receivable during the prescribed period, and the deduction for returned goods under section 8A(1)(b) operates only in relation to that turnover. The return of goods in a later year could not be treated as a deduction from the turnover of that later year when the original sale did not form part of that year's turnover.

Conclusion: The deduction could not be claimed in the succeeding assessment year, and the revising authority was not legally justified in allowing it. The revision was allowed and the order of the Additional Judge (Revisions) was set aside.

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