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2007 (10) TMI 556 - KERALA HIGH COURTFormat for credit notes and debit notes - Held that:- The rule-making authority, entitled to prescribe the format of a credit note or a debit note, could not have incorporated such a prescription as a part of the rule itself is obviously not a contention pressed forth by the petitioner. In such circumstances, where section 41 of the Act provides that the format of the credit note/debit note will be as is prescribed, and it is so prescribed, there cannot be a contention that the "note" forming part of form No. 9 is ultra vires section 41 of the Act. The contention is misconceived and untenable. Once the challenge against the "note" forming part of form No. 9 of the Rules is repelled, it is not for this court to consider the correctness of the order of assessment, which has also been challenged in the writ petition. It is for the petitioner to prosecute the alternate remedies under the statute as against exhibit P4 order. The right of the petitioner in that regard is left open. The challenge against the note in form No. 9 of the Rules is repelled. W.P. dismissed.
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