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1981 (9) TMI 268 - MADRAS HIGH COURTExtract: .......rs and Traders v. State of Tamil Nadu 1977 40 STC 289 (FB). Applying the said decision, we hold that the assessee was not eligible for the claim for deduction on the ground of sales returns, because the claim had not been filed within six months as contemplated by the statute. The revision is accordingly allowed. There will be no order as to costs.
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