https://www.taxtmi.com/caselaws?id=152872 Calico cloth classification under item 7 of the Third Schedule to the Kerala General Sales Tax Act depended on the statutory meaning of cotton fabrics as adopted from the Central Excise entries, and the Tribunal was directed to reconsider the issue in light of the governing tests. Deduction of amounts claimed as sales returns under rule 9(b)(ii) was available where goods were returned within three months of delivery and the required entries were made, and the corresponding turnover need not fall in the same assessment year; that view was sustained. The revision therefore succeeded only in part, with the classification question remitted and the deduction claim upheld. en-us Fri, 02 Feb 1979 00:00:00 +0530 Fri, 12 Jul 2013 11:31:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152872 Calico cloth classification under item 7 of the Third Schedule to the Kerala General Sales Tax Act depended on the statutory meaning of cotton fabrics as adopted from the Central Excise entries, and the Tribunal was directed to reconsider the issue in light of the governing tests. Deduction of amounts claimed as sales returns under rule 9(b)(ii) was available where goods were returned within three months of delivery and the required entries were made, and the corresponding turnover need not fall in the same assessment year; that view was sustained. The revision therefore succeeded only in part, with the classification question remitted and the deduction claim upheld. Case-Laws VAT and Sales Tax Fri, 02 Feb 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152872