Sale return which are more than 6m

Dear Members,

          During vat audit in the sales if there are goods returns we check whether the returns are within 6m from the sale invoice date and if it is not then we disallow the goods return and the dealer has to pay vat on that amount. but when it comes to purchases why do we not take purchase returns which are more than 6m to be diallowed and vat paid on those goods returned to be eligible for set off to be claimed???