https://www.taxtmi.com/caselaws?id=159350 The Court dismissed the appeal, clarifying that goods need not physically return to the State of origin to qualify for a sales return deduction under Section 8A of the CST Act. However, the assessee failed to provide sufficient evidence to meet the statutory conditions for claiming the deduction. The Court emphasized considering commercial realities and legislative intent in interpreting the provision. en-us Wed, 11 Feb 1998 00:00:00 +0530 Thu, 21 Nov 2013 12:42:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159350 The Court dismissed the appeal, clarifying that goods need not physically return to the State of origin to qualify for a sales return deduction under Section 8A of the CST Act. However, the assessee failed to provide sufficient evidence to meet the statutory conditions for claiming the deduction. The Court emphasized considering commercial realities and legislative intent in interpreting the provision. Case-Laws VAT and Sales Tax Wed, 11 Feb 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159350