https://www.taxtmi.com/caselaws?id=154348 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. en-us Mon, 23 Jan 1984 00:00:00 +0530 Sat, 17 Aug 2013 16:37:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154348 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. Case-Laws VAT and Sales Tax Mon, 23 Jan 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154348