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State of Kerala Vs. Jay Engineering Works Limited, Ernakulam - Court Judgment

LegalCrystal Citation
SubjectSales Tax
CourtSupreme Court of India
Decided On
Case NumberCivil Appeal No. 2291 of 1980
Judge
Reported inAIR1983SC369; 1983(1)SCALE151; (1983)2SCC81; [1983]2SCR361; [1983]53STC97(SC)
ActsKerala General Sales Tax Rules, 1963 - Rule 9
AppellantState of Kerala
RespondentJay Engineering Works Limited, Ernakulam
Appellant Advocate P.K. Pillai, Adv
Respondent Advocate E.C. Agarwala, Adv.
Cases ReferredErnakulam v. Motor Industries Co.
Prior historyAppeal by Special Leave from the Judgment and Order dated 21th November, 1978 of the Kerala High Court in TRC. No. 31 of 1978
Excerpt:
- .....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 not in the assessment proceedings relating to the assessment year in which they were actually returned. following the above decision we set aside the judgment of the high court in this case and direct that the assessment order for the year 1972-73 shall be accordingly modified. as a consequence of this order, the department is directed to modify the assessment order for the assessment year 1971-72 by allowing deduction under rule 9(b)(i) of the kerala general sales tax rules, 1963 and to make refund of any excess tax paid during that year.3. the appeal is accordingly.....
Judgment:

1. 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 43 S.C.C. 492.

2. In Deputy Commissioner of Sales Tax (Law), Board of Revenue (Taxes), Ernakulam v. Motor Industries Co., Ernakulam : [1983]2SCR384 , 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 not in the assessment proceedings relating to the assessment year in which they were actually returned. Following the above decision we set aside the judgment of the High Court in this case and direct that the assessment order for the year 1972-73 shall be accordingly modified. As a consequence of this order, the Department is directed to modify the assessment order for the assessment year 1971-72 by allowing deduction under Rule 9(b)(i) of the Kerala General Sales Tax Rules, 1963 and to make refund of any excess tax paid during that year.

3. The appeal is accordingly allowed. No costs.


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