1998 (7) TMI 204

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..... for the assessees was argued by Shri R.K. Agarwal, Consultant and Shri Y.R. Kilania appeared for the Revenue. 2. In this case credit taken on 4 invoices issued by a registered dealer was disallowed on two grounds. The first was whereas the duplicate for transporter copy was required to be pink, the invoice was printed in pink ink. The 2nd observation that the registered person issuing the invo .....

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..... r. Notification 23/95-C.E. (N.T.), dated 30-5-1995 was issued in pursuance of this provision. Detail No. (ii) require as under : (ii) .......colours of the invoice shall be white, pink, yellow and green respectively for original, duplicate, triplicate and quadruplicate copies thereof; ... 4. This direction cannot be called to be procedural. The word shall makes it a mandatory provision. Fa .....

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