https://www.taxtmi.com/article/detailed?id=5708 Rule 55(3) mandates mechanically or electronically printed consecutive serial numbers on retail invoices and Section 51 requires carriers to carry prescribed transport and sale documents at information collection centres; two printed invoices bearing the same serial number and date, one produced only after detention, led authorities to infer an attempt to evade tax, reject a clerical-mistake explanation, and impose penalty, a factual conclusion the High Court upheld as a permissible view. en-us Wed, 09 Jul 2014 08:41:18 +0530 Wed, 09 Jul 2014 08:41:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5708 Rule 55(3) mandates mechanically or electronically printed consecutive serial numbers on retail invoices and Section 51 requires carriers to carry prescribed transport and sale documents at information collection centres; two printed invoices bearing the same serial number and date, one produced only after detention, led authorities to infer an attempt to evade tax, reject a clerical-mistake explanation, and impose penalty, a factual conclusion the High Court upheld as a permissible view. Articles Value Added Tax - VAT and CST Wed, 09 Jul 2014 08:41:18 +0530 https://www.taxtmi.com/article/detailed?id=5708