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TMI Blog1956 (7) TMI 36X X X X Extracts X X X X X X X X Extracts X X X X ..... ves as manufacturers under rule 18 of the Sales Tax Turnover and Assess- ment Rules on 12th November, 1951. They claimed rebate under rule 18 of the Turnover and Assessment Rules in respect of the sales of the manufactured oil as from 26th August, 1951, which is the date of commencement of their business. The Deputy Commercial Tax Officer allowed the rebate only from 12th November, 1951, the date of their registration as manufacturers, and disallowed the deduction claimed with effect from 26th August, 1951. The Commercial Tax Officer, on appeal, confirmed the assessment and dismissed the appeal. The Sales Tax Appellate Tribunal held that the registration under rule 18(1) of the Turnover and Assessment Rules becomes operative only from the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elf under rule 18(1) and so read the rules give the benefit of the exemption only to persons who have registered themselves as manufacturers. He submitted that the decision of the Madras High Court has not considered this aspect and that there- fore it required reconsideration. The point raised is of some importance and may arise for decision very often in this Court. We consider it desirable that there should be an authoritative ruling as to the interpretation of these provisions by a Full Bench. We formulate the following question for decision by a Full Bench: "Whether sub-rules (2) and (3) of rule 18 and Form A9 of the Madras General Sales Tax (Turnover and Assessment) Rules can be read together, and an assessee who has not registered h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsactions relating to the previous month. There was no express power vested in any authority, before *Since reported as Deputy Commissioner of Commercial Taxes v. Pentapaty Lakshmana Swamy [1956] (7 S.T.C. 560). the 10th of February, 1949, to condone the delay, if the return was not submitted within the time fixed by sub-rule (3) of rule 18. On that date, a further sub-rule (3-A) was introduced after sub-rule (3). Sub- rule (3A) runs thus: "If any such manufacturer fails to submit the statement in Form A9 within the time specified in sub-rule (3) or if he omits to furnish any of the particulars required by that form, the Commercial Tax Officer may, in his discretion, after making such enquiry, as he considers necessary, condone the delay or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 18, refer only to a dealer who has registered himself as a manufacturer of ground- nut oil and cake. Once a dealer has registered himself as a manufacturer under the provisions of rule 18(1), he is entitled under the pro- visions of sub-rule (3), to present the application for the previous month, i.e., the month even prior to the month of registration. Form A9 is in itself an application for rebate and under rule 3 that application can be made for the previous month. The rule itself nowhere says that the deduction could be claimed only in respect of the period which is subsequent to the month of registration. The contention of the Government Pleader that registration being a necessary condition for (1) [1954] 5 S.T.C. 161; (1954) 1 M.L.J. 6 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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