https://www.taxtmi.com/caselaws?id=102106 Deduction for the value of goods returned by purchasers under rule 9(b)(i) of the Kerala General Sales Tax Rules, 1963 attaches to the assessment year of the original sale, not the later year in which the goods are returned. Where the goods had been sold in an earlier assessment year, the assessee could not claim the deduction merely because the return occurred subsequently. The assessment for the later year was therefore required to be modified in line with the year of sale, and the revenue succeeded. en-us Fri, 18 Feb 1983 00:00:00 +0530 Thu, 12 Sep 2013 15:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102106 Deduction for the value of goods returned by purchasers under rule 9(b)(i) of the Kerala General Sales Tax Rules, 1963 attaches to the assessment year of the original sale, not the later year in which the goods are returned. Where the goods had been sold in an earlier assessment year, the assessee could not claim the deduction merely because the return occurred subsequently. The assessment for the later year was therefore required to be modified in line with the year of sale, and the revenue succeeded. Case-Laws VAT and Sales Tax Fri, 18 Feb 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102106