https://www.taxtmi.com/caselaws?id=102109 Deduction for the value of goods returned by purchasers under rule 9(b)(i) of the Kerala General Sales Tax Rules, 1963 had to be allowed in the assessment year relating to the original sale. Goods returned in a subsequent year did not permit the deduction to be shifted to that later assessment year, because the relevant sale had already been assessed in the earlier year. The operative effect was that the deduction could not be claimed in the later year and had to be given effect in the year of sale. en-us Fri, 18 Feb 1983 00:00:00 +0530 Thu, 12 Sep 2013 15:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102109 Deduction for the value of goods returned by purchasers under rule 9(b)(i) of the Kerala General Sales Tax Rules, 1963 had to be allowed in the assessment year relating to the original sale. Goods returned in a subsequent year did not permit the deduction to be shifted to that later assessment year, because the relevant sale had already been assessed in the earlier year. The operative effect was that the deduction could not be claimed in the later year and had to be given effect in the year of sale. Case-Laws VAT and Sales Tax Fri, 18 Feb 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102109