https://www.taxtmi.com/caselaws?id=156170 Returned-goods deductions under the sales tax rules are confined to the assessment year in which the relevant turnover was originally included, so the allowance cannot be shifted to a later year. Rule 6(b) requires the accounts to show the dates and refund particulars for the returned goods, and the proviso ties the claim to the original assessment year while allowing it to be preferred within one year from service of the assessment order. The time-limit does not bar an earlier claim made before service of the order; such a claim is maintainable and may be considered in that assessment order. en-us Wed, 15 Feb 1989 00:00:00 +0530 Sat, 14 Sep 2013 13:50:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156170 Returned-goods deductions under the sales tax rules are confined to the assessment year in which the relevant turnover was originally included, so the allowance cannot be shifted to a later year. Rule 6(b) requires the accounts to show the dates and refund particulars for the returned goods, and the proviso ties the claim to the original assessment year while allowing it to be preferred within one year from service of the assessment order. The time-limit does not bar an earlier claim made before service of the order; such a claim is maintainable and may be considered in that assessment order. Case-Laws VAT and Sales Tax Wed, 15 Feb 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156170