SRINIVASAN, J.

The assessees are dealers in cotton and cotton seeds. The total turnover exceeded Rs. 14, 00, 000, and after deducting the purchase turnover, the net turnover was fixed at Rs. 4, 35, 822. There was no dispute with regard to this turnover. But the claim of the assesses was that a turnover of Rs. 2, 40, 470 brought to tax was the estimated purchase value of cotton sold in the course of inter-State trade. Under rule 20 of the Madras General Sales Tax (Turnover and Assessment) Rules refund of tax was claimed. The assessing authority held that such a refund provided for therein was available only on the submission of certain returns within a prescribed period. Such returns not having been filed, the refund of tax claimed was refused.

Against this order, an appeal was taken to the Appellate Assistant Commissioner. The appellate authority accepted the conclusion reached by the assessing authority that since the conditions prescribed under the relevant rule had not been complied with, the refund could not be granted and that on the facts established, the assessment proceedings could not be impeached.

A further appeal to the Tribunal was also rejected. It is against that order of the Appellate Tribunal that the present revision has been filed.

Section 5-A(5) of the Madras General Sales Tax Act was introduced by Act XXI of 1958. It is in these terms :-

"Where a tax has been levied under this section in respect of the sale or purchase inside the State of any goods specified in this section and such goods are sold in the course of inter-State trade or commerce, the tax so levied shall be refunded to such person, in such manner and subject to such conditions as may be prescribed." *

The goods referred to in this section include cotton which is taxable under the State sales tax at the purchase point. If those goods had suffered tax under the State law, the above section provides that where the same goods are sold in the course of inter-State trade or commerce, the tax levied under the State law shall be refunded. The section however enables the State Legislature to prescribe such conditions as may be needed and it is not in dispute that such conditions were prescribed by rule 20 of the Turnover and Assessment Rules. These provisions, the section and the rule, were made necessary by reason of section 15 of the Central Sales Tax Act which deals with the restrictions and conditions in regard to tax on the sale or purchase of declared goods within a State. Cotton was declared to be goods of special importance in inter-State trade or commerce by section 14 of the Central Sales Tax Act and among the restrictions imposed on the sales tax law of a State, in so far as the taxation of the sale or purchase of declared goods is concerned, section 15(b) was enacted in these terms :

"Where a tax has been levied under that law in respect of the sale or purchase inside the State of any declared goods and such goods are sold in the course of inter-State trade or commerce, the tax so levied shall be refunded to such person in such manner and subject to such conditions as may be provided in any law in force in that State." *

The need for this provision is fairly clear. A sale of the declared goods in the course of inter-State trade or commerce attracts tax liability under the Central Sales Tax Act, and this provision therefore enacts that if such goods have been subject to tax under the State sales tax law, the tax levied under that law shall be refunded. The corresponding section 5-A(5) of the Madras General Sales Tax Act is almost identical in terms with section 15(b) of the Central Sales Tax Act. Rule 20, which is the rule prescribed in this regard by the sales tax law, requires that every dealer who claims a refund under this rule shall submit to the assessing authority a statement in a prescribed form.The time limit within which such a statement should be submitted is also prescribed and sub-rule (3) requires that such a statement sh