https://www.taxtmi.com/caselaws?id=158543 Where a taxpayer's factory records were destroyed by fire, the authority could not insist on original purchase bills, account books or other original documents as a condition for issuing declaration forms. Duplicate carbon copies of the purchase vouchers, supported by xerox copies, were treated as sufficient for fresh consideration, and the applicant was entitled to reapply on that basis. The assessing authority was directed not to demand further documents once those duplicate records were produced. en-us Tue, 21 Mar 1995 00:00:00 +0530 Wed, 30 Oct 2013 18:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158543 Where a taxpayer's factory records were destroyed by fire, the authority could not insist on original purchase bills, account books or other original documents as a condition for issuing declaration forms. Duplicate carbon copies of the purchase vouchers, supported by xerox copies, were treated as sufficient for fresh consideration, and the applicant was entitled to reapply on that basis. The assessing authority was directed not to demand further documents once those duplicate records were produced. Case-Laws VAT and Sales Tax Tue, 21 Mar 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158543