Description: A.R. Com/18/2011. Dated: 16-05-2011.
Ref: 1) CCt’s Ref. No: PMT/P & L/A.R.Com/2005, Dated 13-04-05.
A harmonious reading of these two provisions clearly indicates that transport of any goods should be covered by a way bill and also a sale bill or delivery note.
In case, the transport is in pursuance of a concluded sale, the document that should accompany the transport is sale bill, whereas in cases, in which the transport is in pursuance of sale yet to be concluded or when there is no sale and the transport is only between the principal and agent or between the shop and the godown or between one godown and another godown, the document that should accompany the goods along with the way bill is the delivery note.
Source: Trade and Taxes. Volume no.18. Part no.5. May 2011. Page no. 242.
Our Comment: The documents should accompany the goods transferred, sold for transfer of goods from one place to another place.
