https://www.taxtmi.com/caselaws?id=150964 Refunds made to customers for returned goods were treated as deductible from total turnover in the year of refund under rule 5-A(b)(i) of the Tamil Nadu General Sales Tax Rules, 1959, because the rule was linked to the refund event and was not confined to the original year of sale; later relief under section 13(5) did not restrict that position. Sale proceeds from scrap arising as a by-product of business were also treated as taxable turnover, because incidental business turnover remains within the charging provision even when the goods sold are only by-products. The stated ratio is that the refund date governs exclusion unless the statute says otherwise, while incidental business sales remain taxable. en-us Thu, 10 Apr 1975 00:00:00 +0530 Sat, 25 May 2013 12:20:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150964 Refunds made to customers for returned goods were treated as deductible from total turnover in the year of refund under rule 5-A(b)(i) of the Tamil Nadu General Sales Tax Rules, 1959, because the rule was linked to the refund event and was not confined to the original year of sale; later relief under section 13(5) did not restrict that position. Sale proceeds from scrap arising as a by-product of business were also treated as taxable turnover, because incidental business turnover remains within the charging provision even when the goods sold are only by-products. The stated ratio is that the refund date governs exclusion unless the statute says otherwise, while incidental business sales remain taxable. Case-Laws VAT and Sales Tax Thu, 10 Apr 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150964