ORDER OF REFERENCE

The matter coming up in the first instance before Subba Rao, C.J., and Bhimasankaram, J., the following question was referred to a Full Bench :-

"Whether the deduction referred to in sub-rule (2) of rule 18 of the Turnover and Assessment Rules framed under the Madras General Sales Tax Act is conditional upon the assessee complying with the requirement contained in sub-rule (3) of that rule."

OPINION OF THE FULL BENCH

The Opinion of the Full Bench was delivered by

SATYANARAYANA RAJU, J. - The following question has been referred to us :

"Whether the deduction referred to in sub-rule (2) of rule 18 of the Turnover and Assessment Rules framed under the Madras General Sales Tax Act is conditional upon the assessee complying with the requirement contained in sub-rule (3) of that rule ?"

The answer to this question depends on the construction of the relevant provisions of the Madras General Sales Tax Act (hereafter referred to as "the Act"), which, by reason of section 53 of the Andhra State Act, is in force in the territory now forming part of the State of Andhra. The descriptive title of the Act is "An Act to provide for the levy of a general tax on the sale of goods

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