sales return. Sales return, as such, has thus no place in the scheme of taxation excepting that it can be traced to the particular sale ... They hitch the deduction of tax to the sale in question. There can be no question of considering a sales return all by itself
customer and why sales returned should not be accounted in the A.Y 2002-03 because the sales return had taken place during the previous ... Assessee for deduction on account of sales return was that the value of the sales return was not considered while valuing the closing stock
The Bihar Value Added Tax Act, 2005
BIHAR
India
The Bihar Value Added Tax Act
claim which arises in respect of sales effected and goods returned under the Central Sales Tax Act, 1956 . In this connection the relevant provisions ... difficulty in claiming such a deduction in a return subsequent to the return which showed the original sales.
5. Section 8A does not prescribe
Central Bureau Of vs Honnudike Shivanna Eshwar on 27 April, 2019
IN THE COURT OF
sale but as an
overriding commission and incentive to promote trade, the
'sales returns' related to the sales completed in the
assessment year ... sales 7 , return' has to be
allowed in the assessment relating to the financial year in
which the sales of the returned goods
Smt. Aarti Singal, Chandigarh vs Dcit, Cc-1, Chandigarh on 7 February, 2020
आयकर अपील
entitled to tax return in respect of a sales return. The Full Bench rejected the plea of a dealer to obtain deduction from a later ... sales return pertaining to an earlier year's sale. Therefore, what follows from the Full Bench judgment is that the sales return should
sales return and in cancelling the penalty levied is not correct. The sales took place during the year 1972-73 while the gods were returned ... claim for deduction in respect of goods returned should be preferred within the time-limit specified in section 13(5) of the Sales
Thiru Arooran Sugars Ltd. vs Deputy Commercial Tax Officer And Ors. on 3 October, 1988
