1981 (7) TMI 224

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.... of Sales Tax has come to this Court and has raised the following question of law: "Whether, on the facts and in the circumstances of the case, the learned additional revising authority was legally justified to hold that exemption on account of return of goods can be allowed in the assessment year in which the goods have been returned notwithstanding the fact that it was not a part of the gross ....

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....ver under the Central Sales Tax Act has been defined in section 2, sub-section (j), as "the aggregate of the sale prices received and receivable by him in respect of sales of any goods in the course of inter-State trade or commerce made during any prescribed period and determined in accordance with the provisions of this Act and the Rules made thereunder". Section 8A permits certain deductions of....