https://www.taxtmi.com/caselaws?id=154818 A deduction for sales returns must be claimed in the assessment year in which the original sale took place; where goods are returned in the following year, the value cannot be excluded from that later year's taxable turnover. The article also notes that a penalty under the Rajasthan Sales Tax Act may be sustained where delayed filing of returns is accompanied by late tax payment and resulting loss to the revenue, and where the factual basis for default is established. On the stated principles, both questions were answered against the dealer and in favour of the Revenue. en-us Fri, 08 Nov 1985 00:00:00 +0530 Tue, 27 Aug 2013 15:51:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154818 A deduction for sales returns must be claimed in the assessment year in which the original sale took place; where goods are returned in the following year, the value cannot be excluded from that later year's taxable turnover. The article also notes that a penalty under the Rajasthan Sales Tax Act may be sustained where delayed filing of returns is accompanied by late tax payment and resulting loss to the revenue, and where the factual basis for default is established. On the stated principles, both questions were answered against the dealer and in favour of the Revenue. Case-Laws VAT and Sales Tax Fri, 08 Nov 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154818