9911796707
TMI Blog1999 (12) TMI 714X X X X Extracts X X X X X X X X Extracts X X X X ..... 17 of 1996 - - - Dated:- 14-12-1999 - BHARUCHA S.P. AND LAHOTI R.C. JJ. Raj Kumar Gupta, H.V.P. Sharma and A.N. Bardiyar, for the appellant. B.Sen, Senior, Advocate (Dayan Krishnan, Dilip Sinha, K.K. Mahalik and J.R. Das for M/s. Sinha and Das, Advocates, with him) for the respondent. -------------------------------------------------- ORDER We are concerned with the in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch of the two months for which it claimed the benefit. The Assistant Commissioner, Commercial Taxes, denied the benefit, observing thus: "Perusal of the copies of sale bills reveals that for every calendar month the dealer issued sale bills starting with serial number 1. Hence, it cannot be said that the sale bills are serially numbered." This order was upheld in revision by the Deputy Commiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in language of the first proviso of rule 3(66a). He also submitted that, in any event, there was substantial compliance with the provision. On behalf of the sales tax authorities, it was contended that under the scheme of the Bengal Finance (Sales Tax) Act, 1941 and the Rules thereunder, the requirement to maintain and issue serially numbered cash and credit memos could relate only to numbering ..... X X X X Extracts X X X X X X X X Extracts X X X X
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