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2018 (8) TMI 1325 - KERALA HIGH COURTMaintaining Duplicate copy of Invoice - Carbon copy or otherwise - Best judgement assessment - case of petitioner is that there is no clear mandate of the defect noticed, of maintaining carbon copies, based on which the estimation was carried out - Rule 58(11) of the Kerala Value Added Tax Rules, 2005 - Held that:- When there is a specific mandate to maintain a duplicate it can only be with a carbon copy. Otherwise, there would be duplication of the bills and also multi-transports carried out on the very same bill. This definitely would not apply to a computer generated bill. Here, it is not a computer generated bill. The duplicate bills having been entered in ink, the defect noticed on that count, cannot be faulted - the contention of petitioner is rejected. Revision dismissed.
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