https://www.taxtmi.com/caselaws?id=104931 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. en-us Tue, 14 Dec 1999 00:00:00 +0530 Thu, 01 Mar 2012 17:58:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104931 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. Case-Laws VAT and Sales Tax Tue, 14 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104931