https://www.taxtmi.com/caselaws?id=128470 Rule 6(1)(b)(i) of the Andhra Pradesh General Sales Tax Rules, 1957 permits deduction of amounts allowed to purchasers for returned goods when the accounts record the date of return and refund details. The provision contains no express restriction requiring both the sale and return to occur within the same assessment year. In construing a taxing rule, no additional limitation can be implied by equity or convenience, and the dates are required only for verification. The deduction therefore remains available even where the goods were sold in a previous year and returned in the assessment year. en-us Tue, 17 Apr 1962 00:00:00 +0530 Sat, 06 Apr 2013 11:22:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128470 Rule 6(1)(b)(i) of the Andhra Pradesh General Sales Tax Rules, 1957 permits deduction of amounts allowed to purchasers for returned goods when the accounts record the date of return and refund details. The provision contains no express restriction requiring both the sale and return to occur within the same assessment year. In construing a taxing rule, no additional limitation can be implied by equity or convenience, and the dates are required only for verification. The deduction therefore remains available even where the goods were sold in a previous year and returned in the assessment year. Case-Laws VAT and Sales Tax Tue, 17 Apr 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128470