Purchase returns without tax

Normally the C/N is the replicaof an Invoice Tax also tobe refunded. But the entry can be

Debit - Supplier

Credit - Materials

i.e, reversal of invice entry

Hi Shiva,

As per law(section 9(1) of the DVAT Act) turnover should be reduced accordingly on returning goods and input tax credit should be reversed, whether or not the selling dealer has reversed his output tax.

but in practical we simply pass entry 

Creditors A/c     Dr

   To Purchases A/c    

for purchase return and it will not be shown in 2 C ,D reprt at the time of filing return.