1983 JTR(SC) 74
1983 AIR(SC) 369 ; 1983 1 Scale 151 ; 1983 2 SCC 81 ; 1983 SCC(Tax) 89 ; 1983 2 SCR 361 ; 1983 53 STC 97 ; 1983 TaxLR 2856 ; 1983 UJ 291 ; 1983 KHC 573
SUPREME COURT OF INDIA
P.N. BHAGWATI AND E.S. VENKATARAMIAH, JJ.
State of Kerala, Appellant
Versus
M/s. Jay Engineering Works Limited, Ernakulam, Respondent.
Civil Appeal No. 2291 of 1980, D/- 18-2-1983.
Advocates appeared
Mr. P. K. Pillai, Advocate, for Appellant; Mr. E. C. Agarawal, Advocate for Respondent.
Act Referred :KERALA GENERAL SALES TAX RULES : R.9(b)(i)
Kerala General Sales Tax Rules, 1963 - Rule 9 (b) (i) – Taxation – Assessment – Deduction of tax - Department Make refund - Ernakulam v. M/s. Motor Industries Co., Ernakulam, Civil Appeal decided today (reported in AIR 1983 SC 370), we have held that any claim for deduction in respect of goods returned by purchasers under Rule 9 (b) (i) of Rules, 1963 should be made in assessment proceedings relating to year in which te said goods were sold and not in assessment proceeding relating to assessment year in which they were actually returned - Held, High Court in this case and direct that assessment order for the year 1972-73 shall be accordingly modified - As a consequence of this order, Department is directed to modify assessment order for assessment year 1971-72 by allowing deduction under Rule 9 (b) (i) of Rules, 1963 and to make refund of any excess tax paid during that year - Appeal allowed.
Kerala General Sales Tax Rules, 1963 - Rule 9 (b) (i) – Taxation – Assessment – Deduction of tax - Department Make refund - Ernakulam v. M/s. Motor Industries Co., Ernakulam, Civil Appeal decided today (reported in AIR 1983 SC 370), we have held that any claim for deduction in respect of goods returned by purchasers under Rule 9 (b) (i) of Rules, 1963 should be made in assessment proceedings relating to year in which te said goods were sold and not in assessment proceeding relating to assessment year in which they were actually returned - Held, High Court in this case and direct that assessment order for the year 1972-73 shall be accordingly modified - As a consequence of this order, Department is directed to modify assessment order for assessment year 1971-72 by allowing deduction under Rule 9 (b) (i) of Rules, 1963 and to make refund of any excess tax paid during that year - Appeal allowed.
B.C.AGRAWAL, P.K.PALLI
Judgment
VENKATARAMIAH, J.:- This appeal is filed against the judgment dated November 1978 of the High Court of Kerala in The Jay Engineering Works Ltd. v. State of Kerala, (1979) 43 STC 492.
2. In Deputy Commissioner of Sales Tax (Law), Board of Revenue (Taxes), Ernakulam v. M/s. Motor Industries Co., Ernakulam, Civil Appeal No. 210 of 1983 decided today (reported in AIR 1983 SC 370), 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 proceeding 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.
Appeal allowed.
For Citation : AIR 1983 SC 369