Quarter-specific claim for return of goods under VAT rules must be made in the quarter of actual return, with remand for reconsideration.

A claim for return of goods sold under Rule 22(4) of the Haryana Value Added Tax Rules, 2003 is admissible only in the return for the quarter in which the goods were actually returned, and not in any other period. Because the authorities had not examined the claim on that basis, the matter was sent back to the Assessing Officer for reconsideration in accordance with law. The separate question on remand was treated as academic.

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Issues: Whether the claim of return of goods sold could be allowed only in the quarter in which the goods were returned under Rule 22(4) of the Haryana Value Added Tax Rules, 2003, and whether the matter required remand for fresh consideration.

Analysis: Rule 22(4) provides that no claim of return of goods sold to any person is admissible unless made in the return for the quarter in which the goods have been returned. The provision was read as restricting the claim to that very quarter and not permitting it in any other period. As the authorities had not examined the issue in the light of this rule, further consideration by the assessing authority was warranted.

Conclusion: The issue was remitted to the Assessing Officer for reconsideration in accordance with law, and the other question was treated as academic.

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