https://www.taxtmi.com/caselaws?id=156941 Remand on import sales was unjustified because the assessee had not produced evidence showing the imported goods were sold only to the electricity board, so that remand was set aside. Remand on credit notes and sales returns was upheld because deductions linked to withdrawn invoices had to be examined in the assessment year to which the sales related, and limitation under refund provisions did not prevent correct assessment of that year's turnover. Remand on belated Form XVII declarations was also upheld because filing before final assessment was construed to include appellate assessment, allowing belated declarations to be verified in appeal. en-us Thu, 30 Aug 1990 00:00:00 +0530 Thu, 26 Sep 2013 14:57:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156941 Remand on import sales was unjustified because the assessee had not produced evidence showing the imported goods were sold only to the electricity board, so that remand was set aside. Remand on credit notes and sales returns was upheld because deductions linked to withdrawn invoices had to be examined in the assessment year to which the sales related, and limitation under refund provisions did not prevent correct assessment of that year's turnover. Remand on belated Form XVII declarations was also upheld because filing before final assessment was construed to include appellate assessment, allowing belated declarations to be verified in appeal. Case-Laws VAT and Sales Tax Thu, 30 Aug 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156941