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2008 (11) TMI 652 - MADRAS HIGH COURTWhether the Sales Tax Appellate Tribunal was justified in their finding that the assessee failed to prove the conditions for claiming return of tax paid in respect of articles returned by the purchaser? Held that:- Section 4C provides the procedure for refund of tax of sales return and as per the said provision, the claim for refund of tax should be made before the assessing officer within thirty days of the receipt of despatch of the goods or before the completion of final assessment, whichever is later, in the statutory form as prescribed under form I and admittedly, no such claim was made by the assessee, invoking section 4C of the TNGST Act. In such circumstances, the assessing authority was not obliged to accept the plea of the assessee at a belated point of time. In any case, the assessee was not able to demonstrate the return of goods by the purchaser and the corresponding return of the value of such sale with the sales tax collected to the purchaser. In the face of such factual finding rendered against the petitioner, it is not possible for this court to take a different view in the tax case. Therefore, no merit in the contention of the petitioner and accordingly, the question of law is decided against the assessee and in favour of the Revenue
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