1983 (2) TMI 252

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..... Appeal allowed. As such deduction can be claimed not in the proceedings relating to the assessment year in which the goods were returned but in the proceedings relating to the assessment year in which they were sold allow this appeal, set aside the judgment of the High Court and direct that the order of assessment for the year 1972-73 shall be modified accordingly. Also direct the department to m .....

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..... urned by the purchasers under rule 9(b)(i) of the Kerala General Sales Tax Rules, 1963, should be male in the assessment proceedings relating to the year in which the said goods were sold and not in the assessment proceedings relating to the assessment year in which they were actually returned. Following the above decision we set aside the judgment of the High Court in this case and direct that th .....

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