https://www.taxtmi.com/caselaws?id=151297 Section 13(5) of the Tamil Nadu General Sales Tax Act was treated by the majority as a self-contained rule for tax relief on returned goods, requiring any claim for adjustment or refund to be made within six months of the sale; a delayed claim was therefore barred. The court also held that rule 5-A(b)(i) could not override that statutory time limit or create an independent later-year deduction right. The dissent took the view that explanation (2)(iii) to section 2(r) and rule 5-A(b)(i) permitted deduction in the year of refund and that section 13(5) only addressed sales and returns falling in different years. en-us Thu, 16 Dec 1976 00:00:00 +0530 Mon, 03 Jun 2013 17:23:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151297 Section 13(5) of the Tamil Nadu General Sales Tax Act was treated by the majority as a self-contained rule for tax relief on returned goods, requiring any claim for adjustment or refund to be made within six months of the sale; a delayed claim was therefore barred. The court also held that rule 5-A(b)(i) could not override that statutory time limit or create an independent later-year deduction right. The dissent took the view that explanation (2)(iii) to section 2(r) and rule 5-A(b)(i) permitted deduction in the year of refund and that section 13(5) only addressed sales and returns falling in different years. Case-Laws VAT and Sales Tax Thu, 16 Dec 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151297