https://www.taxtmi.com/caselaws?id=152863 Sale proceeds from goods returned to the assessee and resold in a later assessment year remained part of that year's taxable turnover, even though tax had already been paid on the original sale in an earlier year. The statute did not permit exclusion on equitable grounds, and any relief had to be sought, if available in law, for the earlier assessment year. Revisional jurisdiction under section 11 was confined to the assessment year under revision and could not be used to grant directions affecting another year; the revisional order exempting the resale turnover was therefore unsustainable. en-us Tue, 27 Mar 1979 00:00:00 +0530 Fri, 12 Jul 2013 10:44:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152863 Sale proceeds from goods returned to the assessee and resold in a later assessment year remained part of that year's taxable turnover, even though tax had already been paid on the original sale in an earlier year. The statute did not permit exclusion on equitable grounds, and any relief had to be sought, if available in law, for the earlier assessment year. Revisional jurisdiction under section 11 was confined to the assessment year under revision and could not be used to grant directions affecting another year; the revisional order exempting the resale turnover was therefore unsustainable. Case-Laws VAT and Sales Tax Tue, 27 Mar 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152863