https://www.taxtmi.com/caselaws?id=126789 Goods rejected for non-conformity with contractual specifications do not form part of taxable turnover under the Central Sales Tax Act where no completed sale or transfer of property has occurred. The distinction between rejection and return is material: the section 8A(1)(b) deduction applies to goods returned by purchasers within the prescribed period, with proof of return and refund or adjustment, but not to goods never accepted as conforming goods. Where rejection negatives the transaction itself, the statutory time-limit for return does not apply, and tax and penalty cannot be levied on the rejected goods. en-us Mon, 14 Mar 1977 00:00:00 +0530 Mon, 07 Jan 2013 11:27:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126789 Goods rejected for non-conformity with contractual specifications do not form part of taxable turnover under the Central Sales Tax Act where no completed sale or transfer of property has occurred. The distinction between rejection and return is material: the section 8A(1)(b) deduction applies to goods returned by purchasers within the prescribed period, with proof of return and refund or adjustment, but not to goods never accepted as conforming goods. Where rejection negatives the transaction itself, the statutory time-limit for return does not apply, and tax and penalty cannot be levied on the rejected goods. Case-Laws VAT and Sales Tax Mon, 14 Mar 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126789