9911796707
TMI Blog1981 (7) TMI 224X X X X Extracts X X X X X X X X Extracts X X X X ..... on 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 turnover of that year, but of the previous year?" Admittedly, the as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ub-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 aggregate of sale prices while determining the turnover of a deale ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther year or in respect of turnover of other year, as the goods which were returned did not form part of the turnover of the dealer in that year. In the result this revision succeeds and is allowed. The order passed by the Additional Judge (Revisions) is set aside. A copy of this order shall be sent to the Tribunal to take action under section 11(8) of the Act. As nobody has appeared for the ass ..... X X X X Extracts X X X X X X X X Extracts X X X X
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