Judgment :- V. RAMASWAMI, J. These five tax cases were cases were filed by the same dealer as in TC 369 of the 1970, but in respect of different assessment years. In all these cases, the dealer claimed deduction from the total turnover various sums representing the amount refunded by them in respect of articles returned. The AO, AAC and the Tribunal rejected this claim on the ground that there is no evidence to show that the goods returned were within six months from the date of sale and that S. 13(5) of the Act had not been complied with. We have held in T. C. No. 369 of 1970 that a dealer is entitled to claim deduction of the sum refunded him from the total turnover in the year in which he refunded the amount irrespective of the date of sale or the year in which the sale took place. In view of that judgment, the petitioners in all these cases would be entitled to claim the deduction of the amount refunded in the year in which they have refunded the amount. Accordingly, that portion of the order of the Tribunal relating to this item of the amount refunded is set aside and the Tribunal is directed to consider the claim of refund in each of these years separately and give relief in accordance with law. The Petitioners will be entitled to their costs in all these petitioners. Counsel's fee Re. 150/- in each.