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TMI Blog2018 (8) TMI 1325X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 notice ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re is no clear mandate of the defect noticed, of maintaining carbon copies, based on which the estimation was carried out. 2. On facts, suffice it to notice that the petitioner is a dealer carrying on trading and conditioning of empty barrels and for the assessment year 2008-2009 certain suppressions were revealed, on which additions were made by the Assessing Officer. We have gone through the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on examination of the accounts. We will deal with that first. 3. The specific contention taken up by the learned Counsel for the revision petitioner is that Rule 58(11) of the Kerala Value Added Tax Rules, 2005, ('Rules' for short) does not mandate a carbon copy to be maintained. We see from Rule 58(11) that every bill or invoice or cash memorandum has to be issued in duplicate and the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t for the inter-state transaction. There was also a five times addition made by the Assessing Officer to take in the probable omissions and suppressions. The first Appellate Authority, however, interfered with the addition and reduced it to two times. The Tribunal confirmed the additions. We are of the opinion that no question of law arises from the order of the Tribunal and as held in H.M. Esufal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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