https://www.taxtmi.com/caselaws?id=153545 Sales-return deduction was held unavailable where the claim was filed beyond the six-month statutory period. The Madras HC noted that the sale occurred on 13 December 1970, the credit note was passed on 30 June 1971, and the deduction claim was made on 25 May 1972, but the governing Full Bench view required the claim to be lodged within six months of the sale. Applying that statutory limit, the assessee was not entitled to the deduction, the disallowance was upheld, and the revision succeeded. en-us Thu, 24 Sep 1981 00:00:00 +0530 Wed, 24 Jul 2013 17:03:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153545 Sales-return deduction was held unavailable where the claim was filed beyond the six-month statutory period. The Madras HC noted that the sale occurred on 13 December 1970, the credit note was passed on 30 June 1971, and the deduction claim was made on 25 May 1972, but the governing Full Bench view required the claim to be lodged within six months of the sale. Applying that statutory limit, the assessee was not entitled to the deduction, the disallowance was upheld, and the revision succeeded. Case-Laws VAT and Sales Tax Thu, 24 Sep 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153545