Bill and cash memo preservation under sales tax law extends to bills, not just cash memos.

Section 8-A(4) of the U.P. Sales Tax Act requires a dealer to issue a cash memo or a bill, as the case may be, and preserve the carbon copy. The term "bill" is used in contrast to "cash memo" and is broad enough to include a credit memo or challan. On a plain reading, the obligation to prepare and retain a carbon copy applies equally to bills and is not confined to cash memos. The Tribunal's narrower interpretation was therefore unsustainable, and the provision was construed against the assessee on this issue.

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Issues: Whether section 8-A(4) of the U.P. Sales Tax Act applies only to cash memos and not to bills.

Analysis: The provision requires a dealer issuing goods to the purchaser to issue a cash memo or a bill, as the case may be, and to preserve its carbon copy. The expression "bill" is used in contradistinction to "cash memo" and is wide enough to include a credit memo or challan. On a plain reading, the statutory requirement of preparing and preserving a carbon copy applies equally to bills and is not confined to cash memos alone. The Tribunal's narrower view was therefore unsustainable.

Conclusion: The Tribunal was not legally justified in holding that section 8-A(4) applies only to cash memos and not to bills, and this issue was answered against the assessee.

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