TMI Blog1983 (2) TMI 254X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeal allowed. As such deduction can be claimed not in the proceedings relating to the assessment year in which the goods were returned but in the proceedings relating to the assessment year in which they were sold allow this appeal, set aside the judgment of the High Court and direct that the order of assessment for the year 1972-73 shall be modified accordingly. Also direct the department to mod ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmissioner of Sales Tax (Law), Board of Revenue (Taxes), Ernakulam v. Motor Industries Co., Ernakulam (Civil Appeal No. 210 of 1983 decided today) [1983] 53 STC 48 (SC) we have held that such deduction can be claimed not in the proceedings relating to the assessment year in which the goods were returned but in the proceedings relating to the assessment year in which they were sold. Following the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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