RAMASWAMI, J.

The petitioners are manufacturers and dealers in tractor parts, automobile parts, etc., at Avadi. In respect of the assessment year 1966-67, they returned a taxable turnover of Rs. 6, 93, 495.63. In arriving at this figure, they have excluded from the total turnover a sum of Rs. 10, 360.70 as representing the amount refunded by them in respect of the goods returned by the customers. They also claimed that they are not liable to pay sales tax on their sales of scrap amounting to Rs. 13, 308.32, on the ground that they are not dealers in scrap. We have not set out the other facts relating to the assessment year as only these two items are in dispute in this. The assessing officer disallowed the claim relating to the refund on the ground that there were no details available from which the sales returns could be correlated to the sales effected and that since it had not been proved that the goods had been returned within a period of six months after the date of sale, the claim for deduction is not admissible under section 13(5) of the Tamil Nadu General Sales Tax Act, hereinafter called the Act. It was the case of the assessee that goods were sold throughout th