https://www.taxtmi.com/caselaws?id=153391 Deduction for goods returned by purchasers under the Central Sales Tax Act is linked to the turnover of the year in which the original sale was made, not the year in which the goods are returned. As turnover comprises the aggregate of sale prices received and receivable during the relevant period, section 8A(1)(b) permits the deduction only against that year's turnover. Goods returned in a later assessment year therefore cannot be deducted from the turnover of that later year when the sale was included in an earlier year's gross turnover. The revising authority was not justified in allowing the deduction in the succeeding year, and the revision was allowed. en-us Mon, 06 Jul 1981 00:00:00 +0530 Tue, 23 Jul 2013 12:08:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153391 Deduction for goods returned by purchasers under the Central Sales Tax Act is linked to the turnover of the year in which the original sale was made, not the year in which the goods are returned. As turnover comprises the aggregate of sale prices received and receivable during the relevant period, section 8A(1)(b) permits the deduction only against that year's turnover. Goods returned in a later assessment year therefore cannot be deducted from the turnover of that later year when the sale was included in an earlier year's gross turnover. The revising authority was not justified in allowing the deduction in the succeeding year, and the revision was allowed. Case-Laws VAT and Sales Tax Mon, 06 Jul 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153391