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1989 (2) TMI 396 - HC - VAT and Sales Tax
Issues:
- Whether the value of goods returned by purchasers to the dealer should be excluded from the turnover. Analysis: The judgment of the Andhra Pradesh High Court addressed the issue of whether the value of goods returned by purchasers to the dealer should be excluded from the turnover. The case involved goods worth Rs. 9,140.70 included in the turnover for the assessment year 1976-77. The assessee claimed that the value of returned goods should be deducted from the turnover. The Tribunal supported this claim based on Rule 6(b) of the Andhra Pradesh General Sales Tax Rules, which allows for deduction of amounts in certain cases, including goods returned by purchasers. The rule specifies that a claim for deduction on returned goods must be made within one year from the date of service of the assessment order. The deduction can only be made from the turnover of the assessment year in which the value of returned goods was included. The Court clarified that the claim for deduction must be made within the specified time frame, even before the assessment order is served. In this case, the claim was made before the assessment order was served, and within the one-year period. The Court emphasized that the deduction can only be granted for the specific assessment year in which the goods were initially included in the turnover, in this instance, the assessment year 1976-77. The judgment directed the Commercial Tax Officer to provide the necessary deduction for the returned goods in the assessment for the relevant year. Furthermore, the Court explicitly stated that the deduction cannot be claimed or granted for any other assessment year, including the subsequent assessment year 1977-78. The decision concluded by disposing of the tax revision case with the specified directions, without imposing any costs. The judgment provided clarity on the timing and scope of deductions for returned goods, emphasizing adherence to the provisions of Rule 6(b) for accurate turnover calculation in sales tax assessments.
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