SUBBA RAO, J. - (1.) THE decision on the question raised in this revision will have far-reaching consequences. It is therefore necessary that this case should be decided by a Full Bench. We refer the following question to the Full Bench :- "Whether rule 13 of the Madras General Sales Tax (Turnover and Assessment) Rules, 1939, is invalid by reason of the non-compliance of the condition laid down in sub-section (4) of section 19 of the Act ?"
(2.) IN pursuance of the above-said order, the case came on for hearing before the Full Bench. The Judgment of the Court was delivered by
(3.) JAGANMOHAN REDDY, J. - The question that has been referred to the Full Bench is :- "Whether rule 13 of the Madras General Sales Tax (Turnover and Assessment) Rules, 1939, is invalid by reason of the non-compliance of the condition laid down in sub-section (4) of section 19 of the Act ?" ;