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1983 (2) TMI 251 - SC - VAT and Sales TaxWhether on the facts and in the circumstances of the case the Appellate Tribunal was justified in law in holding that the assessee was entitled to exemption under rule 9(a) of the Kerala General Sales Tax Rules, 1963 from payment of sales tax on the turnover relating to "service discount"? Whether the value of goods returned by the purchasers could be deducted under rule 9(b)(i) of the Rules from the total turnover of the year of assessment in which the goods were actually returned when they had been sold in the previous assessment year? Held that:- The appeal is dismissed in so far as the first question is concerned. The appeal is allowed in so far as the second question is concerned.
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