1981 (9) TMI 268

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..... lved is a sum of Rs. 17,760 being the disallowance of sales returns as made in the assessment by the assessing authority. The said goods were returned by the Southern Railways, on the ground that the materials supplied by the assessee did not come up to the required standard. The related sale was effected on 13th December, 1970, while the credit note passed by the assessee was on 30th June. 1971. .....

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