KAILASAM, C.J.

This case is referred to a Full Bench by Ismail and Sethuraman, JJ., for determination as to the scope of section 13(5) of the Tamil Nadu General Sales Tax Act, 1959.

The petitioner-assessee sold medicine (Methol) worth Rs. 69, 640 by invoice No. 4268 on 3rd March, 1966, to the customer. The customer returned the goods on 2nd September, 1966, and it was brought to account on the same day. A credit note was also issued. On 25th October, 1966, the assessee claimed refund in his monthly return for September, 1966. On 25th January, 1969, the assessing authority rejected the claim. On appeal by the assessee, the Appellate Assistant Commissioner also rejected the claim on the ground that the claim was made beyond six months, as provided for under section 13(5) of the Tamil Nadu General Sales Tax Act, 1959, hereinafter referred to as the Act. The Tribunal also dismissed the appeal of the assessee. Hence the revision by the assessee against the order of the Tribunal.

The sale was on 3rd March, 1966, and the return of the goods by the customer was on 2nd September, 1966. In the monthly return for the month of September filed on 25th October, 1966, in relation to the