1999 (12) TMI 714

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....e appellant.   B.Sen, Senior, Advocate (Dayan Krishnan, Dilip Sinha, K.K. Mahalik and J.R. Das for M/s. Sinha and Das, Advocates, with him) for the respondent.   --------------------------------------------------   ORDER   We are concerned with the interpretation of rule 3(66a) of the Bengal Sales Tax Rules, 1941, to this limited extent: "Provided that the dealer....

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....it, observing thus: "Perusal of the copies of sale bills reveals that for every calendar month the dealer issued sale bills starting with serial number 1. Hence, it cannot be said that the sale bills are serially numbered." This order was upheld in revision by the Deputy Commissioner, who said that if the assessee's argument that there was no break in the serial numbers of the sale bills in ....

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....mpliance with the provision. On behalf of the sales tax authorities, it was contended that under the scheme of the Bengal Finance (Sales Tax) Act, 1941 and the Rules thereunder, the requirement to maintain and issue serially numbered cash and credit memos could relate only to numbering over a year and not a single month. 4.. We find no merit in the submission on behalf of the sales tax authorit....