In Deputy Commissioner of Sales Tax Law , Board of Revenue Taxes , Ernakulam v. M s. Motor Industries Co., Ernakulam 2 , we have held that any claim for deduction in respect of goods returned by the purchasers under Rule 9 b i of the Kerala General Sales Tax Rules, 1963 should be made in the assessment proceedings relating to the year in which the said goods were sold and number in the assessment proceedings relating to the assessment year in which they were actually returned.
Appeal by Special Leave from the Judgment and order dated the 21st November, 1978 of the Kerala High Court in TRC No.
31 of 1978.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
Agarwala for the Respondent.
2291 of 1980.
The Judgment of the Court was delivered by VENKATARAMIAH, J. This appeal is filed against the judgment dated November 21, 1978 of the High Court of Kerala in The Jay Engineering Works Ltd. v. State of Kerala 1 .
K. Pillai for the Appellant.
