2023 (6) TMI 1191

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....ICE MOHAMMED NIAS C.P. FOR THE PETITIONER : BY ADVS. DR.V.N.SANKARJEE, SRI.V.N.MADHUSUDANAN SMT.R.UDAYA JYOTHI, SRI.M.M.VINOD SMT.M.SUSEELA, SMT.KEERTHI B. CHANDRAN, SRI.VIJAYAN PILLAI P.K., SRI.C.PURUSHOTHAMAN NAIR, SRI.NITHEESH.M, SMT.SUKANYA S., SMT.KRIPA KRISHNA FOR THE RESPONDENT : BY GOVERNMENT PLEADER SMT. MM JASMINE ORDER A. K. Jayasankaran Nambiar, J. This revision petition....

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....o support the claim for concessional rate of tax on the remaining part of the turnover. In response to the notice, the petitioner produced debit notes to support his claim for interstate purchase and sales return of Rs.1,79,600/-. The assessing authority proceeded to deny the claim for concessional rate of tax as also the claim for sales returns and confirmed a differential demand of tax on the pe....

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....the finding of the First Appellate Authority and rejected the claim of the petitioner on the ground that the claim for sales return had not been made within the time contemplated under the statute. 3. In the revision before us, the learned counsel raises eight questions of law on the basic contention that the denial of the benefit of sales returns was on mere technical ground of delay and that ....

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....st be strictly construed in favour of the revenue and against the assessee. In the instant case, we find that the statutory provision mandates that any claim for sales return be made within a period of six months from the date of the sale transaction, and admittedly, in the instant case, the claim for sales returns was made beyond that period. We, therefore, see no reason to interfere with the ord....