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    <title>2014 (7) TMI 1094 - PUNJAB &amp; HARYANA HIGH COURT</title>
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    <description>A claim for return of goods sold under Rule 22(4) of the Haryana Value Added Tax Rules, 2003 is admissible only in the return for the quarter in which the goods were actually returned, and not in any other period. Because the authorities had not examined the claim on that basis, the matter was sent back to the Assessing Officer for reconsideration in accordance with law. The separate question on remand was treated as academic.</description>
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      <description>A claim for return of goods sold under Rule 22(4) of the Haryana Value Added Tax Rules, 2003 is admissible only in the return for the quarter in which the goods were actually returned, and not in any other period. Because the authorities had not examined the claim on that basis, the matter was sent back to the Assessing Officer for reconsideration in accordance with law. The separate question on remand was treated as academic.</description>
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