Rubber cess excluded from purchase turnover; sales return deduction allowed where return was timely and rules were satisfied.

Cess paid to the Rubber Board was held not to form part of the assessee's purchase turnover because the point was covered by binding Full Bench precedent. The assessee also qualified for deduction of the sales return amount, as the return was found to be within time and the prescribed rules were complied with. The factual finding that any delay resulted from accidental circumstances beyond the assessee's control supported allowance of the deduction. On both issues, the assessee's position was upheld and the revisional challenge failed.

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Issues: (i) Whether the rubber cess paid to the Rubber Board was includible in the assessee's purchase turnover; (ii) Whether the assessee was entitled to deduction of Rs. 2,206 as sales return for the assessment year 1983-84.

Issue (i): Whether the rubber cess paid to the Rubber Board was includible in the assessee's purchase turnover.

Analysis: The question stood covered by the Full Bench decision already rendered on the point. In the light of that binding decision, the cess paid to the Rubber Board could not be treated as part of the purchase turnover of rubber.

Conclusion: The rubber cess was not includible in the assessee's purchase turnover, and the assessee succeeded on this issue.

Issue (ii): Whether the assessee was entitled to deduction of Rs. 2,206 as sales return for the assessment year 1983-84.

Analysis: The return was found to be within time, and the relevant rules were complied with. The factual conclusion that the delay, if any, resulted from accidental circumstances beyond the assessee's control supported allowance of the deduction.

Conclusion: The assessee was entitled to the deduction for sales return, and this issue was decided in its favour.

Final Conclusion: The revisional challenge failed because both the exclusion of rubber cess from purchase turnover and the allowance of the sales return deduction were upheld.

Ratio Decidendi: Amounts paid as cess to the Rubber Board are not includible in purchase turnover where binding precedent so holds, and a sales return deduction is allowable when the return is within time and the prescribed rules are complied with.

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