meaning of original document - Sales Tax
Ram
(Querist) 20 March 2010
This query is : Resolved
Dear sir,
We are traders of scrapped tyres in mysore, karnataka. In Karnataka state the delivery note is to be generated by means of website.
our firm has a sister concern in bangalore, Karnataka. Since the person who looks after the office in mysore is not at all equipped with the computer knowledge, the details of delivery note will be uploaded in bangalore, printed in bangalore and the delivery note shall faxed to the person in Mysore. All the three copies ie original, duplicate and triplicate shall be faxed. Then the concerned person in Mysore will take the xerox of the faxed copies sign on the same and will be sent along with goods.
But we are fined Rs 60,000/- by the sales tax authorities stating that xerox copies of the faxed document are not original documents.
But my question is since the delivery notes are web generated, does it make a difference whether it may be first print or xerox copy of the faxed document. However i would agree that if the delivery notes were issued by the sales tax dept in physical form, as done before, then taking xerox copies of the same would have no validity. But how can it be the case with web generated forms, where the document is always present in the database.
I have decided to appeal against the order, so is there any statute defining the meanings of original documents.
awaiting for your replies and thanks in advance.
regards
Ram
Raj Kumar Makkad
(Expert) 20 March 2010
web generated documents are purely legal and they all are regarded as original documents even within judiciary so you have a good case to file an appeal.
soumitra basu
(Expert) 02 April 2010
"Then the concerned person in Mysore will take the xerox of the faxed copies sign on the same and will be sent along with goods." - when a person sign on the xerox copies, it become original. In high court and supreme court also the registrar is signing on the xerox copies.
