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TMI Blog1958 (11) TMI 21X X X X Extracts X X X X X X X X Extracts X X X X ..... Madras. In regard to sales of oils, he claimed exemption based on provisions of law which will be referred to presently, in a letter which he annexed to Form A3 which discloses the total turnover of the assessee. This letter did not contain all the particulars that were required to enable the Department to fix the amount to be allowed by way of rebate. On receipt of this letter, the Deputy Commercial Tax Officer made an endorsement on that letter to the following effect: "He should apply separately in the prescribed from under rules. Intimate. "It appears that this order was not actually communicated to the assessee. However, there being no application in the prescribed form, no rebate was allowed to the assessee by the Deputy Commercial ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... act so delivered. The only point is whether rebate should have been granted in the events that occurred. That has to be judged in the light of the foregoing rules which were framed by the State Government in regard to the procedure to be followed for claiming rebates under section 7 of the General Sales Tax Act and they occur in Part III of the Madras General Sales Tax Rules, 1939. Rule 9 reads: "Every person claiming a rebate under section 7 shall submit to the assessing authority an application in Form VIII within three months of the delivery of the articles outside the State." Rule 10 says: "On receipt of the application, the assessing authority shall, after satisfying himself that the application is in order and that the rebate is admis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y all the particulars as required in Form VIII-the assessee is entitled to claim rebate contemplated by section 7. It is important to note that section 7 lays down that the rebate should be allowed "subject to such restrictions and conditions as may be prescribed". "Prescribed" is defined as "prescribed by the rules made under the Act", and as already pointed out the State Government had framed rules in this regard and it is rules 9 and 10 that bear on the rebates envisaged in section 7 of the Act. Consequently the granting of rebates is subject to fulfilling the conditions prescribed in rule 9. Rule 9 is cast in a language which is mandatory, the expression used being "shall submit to the assessing authority". That being so, the assessee c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 18(3) reads thus: "Every such manufacturer shall submit so as to reach the registering authority not later than the 25th day of every month, a statement in Form A-9 in respect of the transactions relating to the previous month." In the case cited, there was no application for deduction permissible under rule 18 of the concerned rules. The question that was referred to the Full Bench was whether the deduction referred to in sub-rule (2) of rule 18 of the Turnover and Assessment Rules framed under the Madras General Sales Tax Act was conditional upon the assessee compplying with the requirement contained in sub-rule (3) of that rule and the Full Bench answered the question in the affirmative. The learned judges expressed the opinion that th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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