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2016 (4) TMI 617 - HC - VAT and Sales TaxRejection of claim of sales return - Period of limitation and non production of documents - Goods returned for the respective tax period of July 2006 - Held that:- if the person to whom the goods were sold has confirmed that the goods were dispatched by way of return of goods, since the material as per them was found to be of inferior quality, the said aspect could not have been ignored or in any case the application of mind on the part of the Commissioner was required before reaching the conclusion that the say of the appellant for return of the sales cannot be accepted. - Matter remanded back
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