https://www.taxtmi.com/caselaws?id=157273 Goods manufactured and supplied under supply orders for future, unascertained goods were treated as an unfructified sale rather than a sale return. Because the goods were rejected for non-conformity with specifications and the bills remained unpaid, there was no appropriation by the purchaser as contemplated by Explanation 3(a) to Section 2(n) of the Tamil Nadu General Sales Tax Act, 1959. On that basis, Section 13(5) did not apply to bar the refund claim, and the claim was not time-barred. en-us Sat, 31 Aug 1991 00:00:00 +0530 Thu, 03 Oct 2013 15:55:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157273 Goods manufactured and supplied under supply orders for future, unascertained goods were treated as an unfructified sale rather than a sale return. Because the goods were rejected for non-conformity with specifications and the bills remained unpaid, there was no appropriation by the purchaser as contemplated by Explanation 3(a) to Section 2(n) of the Tamil Nadu General Sales Tax Act, 1959. On that basis, Section 13(5) did not apply to bar the refund claim, and the claim was not time-barred. Case-Laws VAT and Sales Tax Sat, 31 Aug 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157273