R.M. Sahai, J. - (1.) Agrieved against the reduction of turnover of 1974 -75 for the goods which were sold in 1973 -74 but returned in 1974 -75 the Commissioner of Sales Tax has come to this Court and has raised the following question of law: Whether, on the facts and in the circumstances of the case, the learned additional revising authority was legally justified to hold that exemption on account of return of goods can be allowed in the assessment year in which the goods have been returned notwithstanding the fact that it was not a part of the gross turnover of that year, but of the previous year ?
(2.) Admittedly, the assessee carrying on business of manufacture and sale of survey and drawing instruments sold goods worth Rs. 10,000 to the Executive Engineer, Irrigation Survey Department, Bilaspur, in the assessment year 1973 -74. The tax was levied on it and was paid by the assessee. It appears that the goods were not approved by the Government. Consequently the bill was not honoured and the goods were returned in 1974 -75. In the assessment proceedings for this year the assessee claimed that the amount be deducted from the turnover of 1974 -75. This was accepted by the revising authority and he held that Sec. 8A(1)(b) did not put any restriction on Judgment (sic) of such turnover in the immediately succeeding assessment year.
(3.) The turnover under the Central Sales Tax Act has been defined in Sec. 2, Sub -section (j), as "the aggregate of the sale prices received and receivable by him in respect of sales of any goods in the course of inter -State trade or commerce made during any prescribed period and determined in accordance with the provisions of this Act and the Rules made thereunder".;