1954 (1) TMI 14

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....his revision case. The respondent, 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.,....

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....for the previous month. Since on 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 registrati....