1989 (2) TMI 396

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ion in this tax revision case is whether the value of the goods returned by the purchasers to the dealer should be excluded from the turnover. A few facts need be stated: Goods of the value of Rs. 9,140.70 were brought to tax after including their turnover in the turnover relating to the assessment year 1976-77. Subsequently, assessment for the assessment years 1977-78 and 1978-79 was taken up.....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....aler when the goods are taxable on sales provided the accounts show the date on which the goods were returned and the date on which and the amount for which refund was made; (ii) all amounts received from the sellers in respect of goods returned to them, by the dealer, when the goods are taxable on the purchase value provided that the accounts show the date on which the goods were returned and ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... service of the order of assessment relating to that year. Deduction cannot be given in any other assessment year. To be more precise, on the facts of this case it would mean that this deduction should be made only for the assessment year 1976-77; it cannot be allowed for the assessment year 1977-78, or for that matter any other assessment year. We may also mention that in this case the claim w....