VENKATARAMIAH, J. - (1.) THIS appeal is filed against the judgment dated September 28, 1979, of the High Court of Kerala in T. R. C. No. 125 of 1979. In this case the High Court has upheld the deduction of the value of goods returned by the purchasers during the assessment year 1971-72 under rule 9 (b) (i) of the Kerala General Sales Tax Rules, 1963, even though the said goods had been sold in the previous assessment year 1970-71. In Deputy Commissioner of Sales Tax (Law), Board of Revenue (Taxes), Ernakulam v. Motor Industries Co. , Ernakulam (Civil Appeal No. 210 of 1983 decided today) [1983] 53 STC 48 (SC) we have held that such deduction can be claimed not in the assessment year in which the goods were returned but in the assessment year in which they were sold. Following the above decision we allow this appeal, set aside the judgment of the High Court and direct that the order of assessment for the year 1971-72 shall be modified accordingly. As a consequence of this decision, we direct the department to modify the assessment for the year 1970-71 and to refund to the assessee excess tax, if any, paid during that year. The appeal is accordingly allowed. No costs. .;