1954 (1) TMI 14

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..... Assessment Rules framed under the Madras General Sales Tax Act, on 3rd March, 1951. As required by sub-rule (3) of rule 18 of the Turnover and Assessment Rules, the assessee submitted a return in Form A9, giving particulars of the transactions of the month previous to the month of registration, i.e., February, and claimed the rebate permis- sible under rule 18(2). That rebate was denied by the de .....

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..... er rule 18(2) he was "such a manufacturer" within the meaning of sub-rule (3), i.e., a manufacturer registered under sub- rule (1) of rule 18, he was entitled, under the provisions of sub-rule (3), to present the application for the previous month, i.e., the month even prior to the month of registration. The view taken by the Appellate Tribunal is fully justified by Form No. A9 read with sub-rule .....

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