Input-tax rebate claims must be made within the statutory return period; later claims after six months are invalid.

Input-tax rebate under the Karnataka Value Added Tax Act must be claimed in the relevant tax period, and a revised return can cure an omission only within six months from the end of that period. Reading sections 10, 35(1) and 35(4) together, the statutory scheme treats a timely original return or a revised return filed within the prescribed time as the only recognised mode for claiming the deduction. A claim first made in a later return after expiry of the six-month limit is not a valid claim for the earlier tax period, and the Revenue's position prevails.

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Issues: Whether input-tax rebate can be claimed for the first time in a return filed beyond the prescribed six-month period after omission in the relevant return.

Analysis: Section 10 of the Karnataka Value Added Tax Act, 2003 requires input tax to be accounted for in the relevant tax period, and section 35(1) prescribes the period for filing returns. Section 35(4) permits a revised return within six months from the end of the relevant tax period if an omission or incorrect statement is discovered. Reading these provisions together, the statutory scheme makes the timely return or a revised return within the prescribed period the only recognised mode for claiming the deduction. A claim first made in a later return, after expiry of the prescribed period, cannot be treated as a valid claim for that earlier tax period.

Conclusion: The assessee is not entitled to claim input-tax rebate beyond the prescribed six-month period in a return filed for a later tax period; the finding is in favour of the Revenue and against the assessee.

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