https://www.taxtmi.com/article/detailed?id=1051 A return is a bilateral transaction allowing deduction from taxable turnover when supported by required proof and claimed within statutory conditions; rejection is a unilateral act under contract or the Sale of Goods framework where no property passed and thus the statutory time limit for returns does not apply, permitting excluded turnover treatment for rejected goods when facts and evidence establish rejection. en-us Tue, 07 Dec 2010 00:00:00 +0530 Tue, 07 Dec 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1051 A return is a bilateral transaction allowing deduction from taxable turnover when supported by required proof and claimed within statutory conditions; rejection is a unilateral act under contract or the Sale of Goods framework where no property passed and thus the statutory time limit for returns does not apply, permitting excluded turnover treatment for rejected goods when facts and evidence establish rejection. Articles Value Added Tax - VAT and CST Tue, 07 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=1051