https://www.taxtmi.com/caselaws?id=154104 A claim for relief on account of sales returns under section 13(5) of the Tamil Nadu General Sales Tax Act, read with rule 5-B of the Rules, had to be made within six months from the date of sale or before the final assessment for the relevant sales year, whichever was later. The Court held that "final assessment" in rule 5-B refers to the assessment for the year in which the relevant sales occurred, not a later year. Because the assessee's claim was made after six months and after the final assessments for those years, the claim was time-barred and not maintainable. en-us Thu, 07 Apr 1983 00:00:00 +0530 Tue, 06 Aug 2013 18:56:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154104 A claim for relief on account of sales returns under section 13(5) of the Tamil Nadu General Sales Tax Act, read with rule 5-B of the Rules, had to be made within six months from the date of sale or before the final assessment for the relevant sales year, whichever was later. The Court held that "final assessment" in rule 5-B refers to the assessment for the year in which the relevant sales occurred, not a later year. Because the assessee's claim was made after six months and after the final assessments for those years, the claim was time-barred and not maintainable. Case-Laws VAT and Sales Tax Thu, 07 Apr 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154104