https://www.taxtmi.com/caselaws?id=157969 Cess paid to the Rubber Board was held not to form part of the assessee's purchase turnover because the point was covered by binding Full Bench precedent. The assessee also qualified for deduction of the sales return amount, as the return was found to be within time and the prescribed rules were complied with. The factual finding that any delay resulted from accidental circumstances beyond the assessee's control supported allowance of the deduction. On both issues, the assessee's position was upheld and the revisional challenge failed. en-us Thu, 30 Sep 1993 00:00:00 +0530 Mon, 14 Oct 2013 15:40:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157969 Cess paid to the Rubber Board was held not to form part of the assessee's purchase turnover because the point was covered by binding Full Bench precedent. The assessee also qualified for deduction of the sales return amount, as the return was found to be within time and the prescribed rules were complied with. The factual finding that any delay resulted from accidental circumstances beyond the assessee's control supported allowance of the deduction. On both issues, the assessee's position was upheld and the revisional challenge failed. Case-Laws VAT and Sales Tax Thu, 30 Sep 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157969