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TMI Blog1994 (5) TMI 256X X X X Extracts X X X X X X X X Extracts X X X X ..... to the buyers from its factory at Mavoor. 2.. In its assessments under the Central Sales Tax Act, 1956, for the years 1974-75 and 1975-76 in respect of the turnover of the Mavoor unit the petitioner claimed deduction of the value of the goods so returned in the computation of the taxable turnover. This was under section 8A(1)(b) of the said Act which reads: "8A. Determination of turnover.--(1) In determining the turnover of a dealer for the purposes of this Act, the following deduction shall be made from the aggregate of the sale prices, namely: (a)............................................ (b) the sale price of all goods returned to the dealer by the purchasers of such goods,- (i) within a period of three months from the date o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e ascertained and specified goods were returned. The fact that the cuttings of pulp would retain the essential character of pulp cannot tilt the decision in favour of eligibility for deduction under section 8A(1)(b). This was one ground. The other ground was that the goods were not returned to the petitioner at Mavoor, but to the head office at Nagada, which was a different unit of assessment. For this reason as well, the claim was not admissible. 4.. The first appellate authority who dealt with the appeal for 1975-76 agreed with this view. But the one who dealt with the appeal for 1974-75 took the view that the petitioner's factories at Mavoor and Nagada produced staple fibre by means of the slurry system also, where any size of pulp she ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... b) though the chemical composition and characteristics continue to be the same. Evidently the supply envisaged to the buyers in these cases was of pulp in the form of large sheets, out of which the buyers cut the sheets to their required sizes and returned the trimmings. That the buyers wanted supply in the form of sheets only is borne out by the fact that they had no use for the trimmings, though they also constituted pulp, and therefore returned them to get further supplies in the form of sheets. Necessarily these trimmings would have had to undergo further processing to convert them into sheets again. The sale was thus of pulp sheets, which could be used by the buyers and the return was of pulp trimmings which could not be further used, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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