1954 (1) TMI 14

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....t, the assessee, was registered, under rule 18 of the Turnover and Assessment Rules framed under the Madras General Sales Tax Act, on 3rd March, 1951. As required by sub-rule (3) of rule 18 of the Turnover and Assessment Rules, the assessee submitted a return in Form A9, giving particulars of the transactions of the month previous to the month of registration, i.e., February, and claimed the rebat....

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.... the date the assessee applied for the deduc- tion permissible under rule 18(2) he was "such a manufacturer" within the meaning of sub-rule (3), i.e., a manufacturer registered under sub- rule (1) of rule 18, he was entitled, under the provisions of sub-rule (3), to present the application for the previous month, i.e., the month even prior to the month of registration. The view taken by the Appell....