Supreme Court · 1983 INSC 12 · Decided 18 February 1983
State of Kerala v. Jay Engineering Works LTD., Ernakulam
- Court
- Supreme Court of India
- Citation
- 1983 INSC 12 · [1983] 2 S.C.R. 361
- Case number
- CIVIL APPEAL No. 2291/1980
- Decided
- 18 February 1983
- Bench
- P.N. BHAGWATI, E.S. VENKATARAMIAH (2-judge bench)
- Outcome
- Appeal(s) allowed
- Case type
- Civil
Headnote
' 361 A STATE OF KERALA v. JAY ENGINEERING WORKS LTD., ERNAKULAM 8 February 18, 1983 [P.N. BHAGWATI AND E.S. VENKATAR,\MIAH, JJ.) Kera/a General Tax Rule>, 1963, Rule 9(b) (I) Scope of-Claim for deduction, in respect of goods returned by the purcharers, should be made in the same assesJ- C ment General Sales Tax Rules, 1963 should be made in the assessment proceedings relating to the year in which the said goods were sold and not in the assessing proceedings relating to the assessment year in which they were returned. [362 A·B] Deputy Commissioner of Sales Tax (Law) Board of
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