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2015 (3) TMI 1155 - HC - VAT and Sales TaxSeeking directions for re-opening of case - Entitlement for seeking deduction - In respect of sales returns in the relevant assessment year 1997-98 in which the sales of the returned goods had taken place despite the fact that the assessment for that year 1997-98 is completed - Exemption claimed in succeeding year instead of in the relevant year after satisfying the necessary conditions - Held that:- deduction should be made only from the turnover for the assessment year 1997-98 provided the other requirements of the provisions of the law are satisfied. However, in case the claim is made perfectly and in time the assessment relating to the assessment year 1997-98 can be reopened and the claim have to be considered on merits and necessary revised orders have to be passed. Therefore, the orders of the ADC which are in accord with the law, which is obtaining, cannot be said to be faulty. Hence, the impugned order deserves to be set aside. - Decided in favour of appellant
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