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TMI Blog1989 (2) TMI 396X X X X Extracts X X X X X X X X Extracts X X X X ..... s whether the value of the goods returned by the purchasers to the dealer should be excluded from the turnover. A few facts need be stated: Goods of the value of Rs. 9,140.70 were brought to tax after including their turnover in the turnover relating to the assessment year 1976-77. Subsequently, assessment for the assessment years 1977-78 and 1978-79 was taken up. In the assessment proceedings re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ided the accounts show the date on which the goods were returned and the date on which and the amount for which refund was made; (ii) all amounts received from the sellers in respect of goods returned to them, by the dealer, when the goods are taxable on the purchase value provided that the accounts show the date on which the goods were returned and the date on which and the amount for which refu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... year. Deduction cannot be given in any other assessment year. To be more precise, on the facts of this case it would mean that this deduction should be made only for the assessment year 1976-77; it cannot be allowed for the assessment year 1977-78, or for that matter any other assessment year. We may also mention that in this case the claim was made perfectly in time. Assessment order relating to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sessment year 1976-77. Necessary orders shall be passed by the Commercial Tax Officer concerned, forthwith. It is, however, made clear that the said deduction cannot be claimed, nor can it be granted in the assessment relating to the assessment year 1977-78, or for that matter in any other assessment year. Tax revision case is disposed of with the above directions. No costs. Advocate's fee Rs. 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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