Inter-State timber sale bills remained valid despite language entries, as Tamil Nadu rule compliance did not apply to the transport.

Sale bills maintained in the regular course of business were not invalidated merely because some entries were in a language other than English. The Tamil Nadu General Sales Tax Rules, 1959 provisions requiring compliance with rule 26(11) and 26(12) were held inapplicable to inter-State transport of timber originating from Madhya Pradesh and moving to Madras. On that basis, the orders rejecting the sale bills could not be sustained and were liable to be quashed, with consequential refund to the assessee.

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Issues: Whether the sale bills accompanying the inter-State transport of timber from Madhya Pradesh to Madras were invalidated by non-compliance with rule 26(11) and 26(12) of the Tamil Nadu General Sales Tax Rules, 1959, and whether the resulting orders could be sustained.

Analysis: The sale bills were found to have been maintained in the regular course of business. The mere fact that some entries were in a language other than English did not destroy their authenticity or veracity. The impugned orders rested mainly on the assumption that the sale bills had not been maintained in accordance with rule 26(11) and 26(12) of the Tamil Nadu General Sales Tax Rules, 1959. Those rules were held inapplicable to an inter-State transport of goods originating from Madhya Pradesh.

Conclusion: The sale bills were not rendered invalid by the alleged non-compliance, and the orders rejecting them were liable to be quashed. The petitioner was entitled to consequential refund.

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