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Appellate Assistant Commissioner, that the
disputed turnover represented "sales returns" and, therefore, cannot be
included in the taxable turnover ... time to the assessee to prove the
claim of sales returns, and on that ground, remanded the matter for
reconsideration
Madras High Court
remit the tax payable as per the return. Thus, when a sale takes place
in any particular month ... total
turnover.
19. In cases where the sale and return were in the same assessment
year, when a dealer submits
Madras High Court
daily stock-cum-sales return
(DSSR) and that quantity of Palmolein worth Rs.1,80,769.40/- was
misappropriated and thereby ... that to facilitate the
misappropriation, the daily stock-cum-sales return and the stock
register, were falsified by omitting
Kerala High Court
amount
of Rs. 982.83 in respect of 'sales returns' under r. 9(b)(i)
of the Kerala General Sales ... overriding commission and incentive to promote trade, the
'sales returns' related to the sales completed in the
assessment year
Supreme Court of India
reads:
"24. Goods sent on approval or "on sale or return". When goods are
delivered to the buyer on approval ... sale or return" or other similar
terms, the property therein passes to the buyer..........,.......
(a) When he signifies his approval
Supreme Court of India
reads: "24. Goods sent on approval or "on sale or return".
When goods are delivered to the buyer on approval ... sale or
return" or other similar terms, the property therein passes to the
buyer -
(a) When he signifies his approval
Supreme Court of India
ledger tenned "empty bottles return
deposit account" for, what was a consideration for the sale cannot
cease ... express or implied contract for the sale thereof.
Further, these bottles are returnable and before bottled beer is
sold
Punjab-Haryana High Court
Bengal Finance (Sales Tax) Act, 1941,
for not filing the return within the prescribed time. Thereafter, the
Commercial Tax Officer ... registered dealer who did not file return under the Central Sales Tax
Act and/or did not pay any assessment
Calcutta High Court
that there is no warrant for the
conclusion that sales return may be claimed in any assessment year,
provided ... entitled to tax
return in respect of a sales return. The Full Bench rejected the plea
of a dealer
Madras High Court
return of kerosene by RIL to
BPCL (sales return credit note No. 147857 dated May 1, 1992) would
be legally ... allowable as sales returns or whether that return will
amount to purchase of kerosene by BPCL from RIL ?
3. Whether
Bombay High Court
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