The principal challenge in this writ petition is with regard to the Note forming part of Form No.9 in the Kerala Value Added Tax Rules {for short “the Rules”} prescribing the format for credit notes and debit notes, that are to be exchanged by a selling dealer and a purchasing dealer in cases where subsequent to the sale of taxable goods by a dealer the purchaser has returned the goods covered by the tax fully or partly. The challenge is on the premise that the Note forming part of Form No.9, contained in the Rules is invalid, inoperative and unenforceable to the extent it specifies that every credit note would bear corresponding debit note and vice versa and the same is, therefore contrary to Section 41(1) of the Kerala Value Added Tax Act {hereinafter referred to as “the Act”}. There is also a challenge to the order of assessment passed by the assessing authority for the months of April-May and June 2006. Obviously the said order of assessment is appealable and this court would be reluctant to entertain the challenge against the order of assessment. Unless there are extraordinary circumstances warranting the same. But since a challenge has been mounted as regards the