1998 (7) TMI 204

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.... Kilania, JDR, for the Respondent. [Order]. - The appeal for the assessees was argued by Shri R.K. Agarwal, Consultant and Shri Y.R. Kilania appeared for the Revenue. 2.  In this case credit taken on 4 invoices issued by a registered dealer was disallowed on two grounds. The first was whereas the duplicate for transporter copy was required to be pink, the invoice was printed in pink ....

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....ls required to be incorporated in the invoice issued by a registered dealer. Notification 23/95-C.E. (N.T.), dated 30-5-1995 was issued in pursuance of this provision. Detail No. (ii) require as under : "(ii) .......colours of the invoice shall be white, pink, yellow and green respectively for original, duplicate, triplicate and quadruplicate copies thereof; ..." 4. This direction ....