1979 (3) TMI 194

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.... This is a hard case for the assessee, who has been made liable to tax on account of not adopting the proper remedy that may have been available to him at the relevant point of time. The assessee sold goods in the course of inter-State trade in the assessment year 1962-63 of the value of Rs. 15,186. This turnover was brought to tax. During the assessment year 1963-64, the goods were returned to ....

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....the turnover of the assessee. The fact that the tax had been paid on these goods in the year 196263, could not take out the sale price from being included in the turnover, for the statute does not contemplate this to be done. The proper remedy open for the assessee was to have moved the authorities under the appropriate provisions of law for granting relief in the assessment year 1962-63. The coun....