9911796707
TMI Blog1993 (2) TMI 318X X X X Extracts X X X X X X X X Extracts X X X X ..... tificate for the relevant period, namely, from August 19, 1983 to March 1, 1984, under rule 3(66a) of the Bengal Sales Tax Rules, 1941 framed under the Bengal Finance (Sales Tax) Act, 1941. The case of the applicant is that it set up a small-scale unit for the manufacture of mosaic tiles, roof tiles and certain other goods and it was also engaged in resale of lime stone and stone chips. The first date of sale of its manufactured product was December 21, 1982. After that first date of sale, applicant made an application to the concerned Commercial Tax Officer for an eligibility certificate under rule 3(66a). Since the unit was not yet registered under the Directorate of Small Scale Industries, the first application was rejected. Thereafter ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of one of the essential conditions of rule 3(66a). The case has been contested by the respondents by filing an affidavit-inopposition. The applicant has also filed an affidavit-in-reply. At the time of hearing Mr. Bhattacharjee, learned Advocate for the applicant, did not press the point that the period of three years should be counted from August 19, 1983. He only pressed the point that the Additional Commissioner committed a mistake by holding that non-issuance of serially numbered cash memos for the manufactured product up to March 1, 1984, amounted to a violation of the conditions laid down in rule 3(66a). The undisputed facts are that the applicant was also engaged in resale of lime stone, lime stone chips, etc., and such resale h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commercial Tax Officer), a judgment of this Tribunal, [1992] 196 ITR 188 (SC); [1992] 3 SCC 78 (Bajaj Tempo Ltd. v. Commissioner of Income-tax) paragraphs 4, 5, 8 and 9, [1987] 20 STA 361 (Cal) (Standard Oil Agency v. Commissioner of Commercial Taxes) and [1992] 4 SCC 736 at 741 (Haja Muniudian v. Indian Railways). Mr. T.N. De, the learned State Representative, on the other hand, submitted that the issuance of serially numbered cash memos is an essential condition for grant of the benefit under rule 3(66a) and it should be fully complied with. According to him, the eligibility certificate has been granted to the applicant with effect from March 2, 1984, from which date there was no violation of the impugned condition. He relied on the deci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bered" are sufficient to indicate that there should not be any other transaction in the same serial order. In our view, the words, "serially numbered" indicate that the transactions or sales of the manufactured product should be in a serial order or in a series. The words, therefore, indicate that there should be numbers of cash memos one after another in succession, relating only to or confined to the sales of the manufactured product of this small-scale unit. The intention of the provision is that a unit claiming benefit under rule 3(66a) should keep not only separate accounts but also issue serially numbered cash memos for the sale of manufactured product so as to distinguish his manufacturing business from any other business he may ..... X X X X Extracts X X X X X X X X Extracts X X X X
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