Serial numbering requirement for sales memos satisfied by monthly sequences where the rule did not require year-long continuity.

Serially numbered cash and credit memos under rule 3(66a) of the Bengal Sales Tax Rules, 1941 did not have to run in a continuous sequence for the entire year, because the rule did not prescribe any such period. Monthly restarting of the serial numbers still satisfied the requirement where the bills were in fact serially numbered. On that reading, the assessee could not be denied the exemption merely because a fresh serial began each month, and the exemption remained available.

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Issues: Whether the requirement of issuing serially numbered cash and credit memos under rule 3(66a) of the Bengal Sales Tax Rules, 1941 required continuous numbering for a full year, or whether monthly serial numbering satisfied the proviso.

Analysis: The proviso required the dealer to issue serially numbered cash and credit memos for sales of goods manufactured in the newly set-up small-scale industry. The language of the rule contained no requirement that the serial numbering must run for an entire year or any specified longer period. The authorities had found that the assessee did issue bills serially, the only feature being that a fresh serial was started every month. On a plain reading of the rule, that circumstance did not justify denial of the exemption.

Conclusion: The monthly restarting of serial numbers did not violate rule 3(66a), and the assessee was entitled to the benefit of the exemption.

Ratio Decidendi: Where a taxing provision requires serially numbered documents but does not specify the period over which seriality must be maintained, the requirement is satisfied if the documents are serially numbered in fact.

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