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1983 (4) TMI 241

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..... ion of a turnover of Rs. 1,51,878.02 on the ground that the said turnover represented sales returns in relation to sales that took place in the previous years 1972-73 and 1973-74. The assessing authority disallowed the said claim on the ground that the claim in relation to those sales returns was beyond the period of six months from the date of sales and therefore the assessees would not be entitl .....

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..... e. Mr. Natarajan, the learned counsel for the assessees, contends that the Tribunal has not properly understood the scope of section 13(5), that section 13(5) deals with a different relief, other than the one contemplated under rule 5-A read with section 2(r) and that section 2(r) read with rule 5-A provides for relief by way of deduction of the turnover in relation to sales returns, while sec .....

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..... f deduction of the turnover arising under section 2(r) and not the relief by way of adjustment of tax arising under section 13(5). Whatever that be, the position here is that all the authorities below, including the Tribunal have held that the claim of the assessees cannot be sustained as it has been made beyond the period of limitation provided in rule 5-B. In this case, even assuming that the in .....

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..... inal assessment referred to in rule 5-B will refer only to the final assessment for the subsequent year and the claim in the present case having been made before the final assessment for the subsequent year, the claim must be taken to be in time. But we are of the view that the expression "final assessment" occurring in rule 5-B can only relate in this context to the final assessment, for the prev .....

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