https://www.taxtmi.com/caselaws?id=158166 The Court upheld the decision of the Appellate Tribunal, dismissing the tax revision cases without costs. The judgment clarified that the deduction under section 8A(1)(b) of the Central Sales Tax Act, 1956 requires returned goods to be of the same nature and quality as those supplied, considering physical characteristics and conditions of supply. Goods returned to a different unit of assessment were not eligible for deduction. The Court emphasized the significance of the nature of the original supply in determining eligibility for deduction based on returned goods. en-us Tue, 24 May 1994 00:00:00 +0530 Thu, 17 Oct 2013 16:41:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158166 The Court upheld the decision of the Appellate Tribunal, dismissing the tax revision cases without costs. The judgment clarified that the deduction under section 8A(1)(b) of the Central Sales Tax Act, 1956 requires returned goods to be of the same nature and quality as those supplied, considering physical characteristics and conditions of supply. Goods returned to a different unit of assessment were not eligible for deduction. The Court emphasized the significance of the nature of the original supply in determining eligibility for deduction based on returned goods. Case-Laws VAT and Sales Tax Tue, 24 May 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158166