1976 (3) TMI 93

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ler is entitled to claim towards sales returns is concerned. The High court has held that a dealer is entitled to claim deduction of the sum refunded by him from the total turnover in the year in which he refunded the amount irrespective of the date of sale or the year in which the sale took place. Thus, the High Court was pleased to set aside the orders of the Tribunal in so far as this issue is .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... , 1975. The Claims which have to be remanded for the years are as under : S.No. Year T.C. No. T.A. No. Turnover . 1. 1965-66 91/73 105/72 38,617.37 . 2. 1966-67 466/70 117/69 3,43,433.37 @1% . . . . 88,738.81 @1-1/2% 3. 1967-68 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X