Voucher requirements under section 11F ensure documentary evidence accompanies notified goods during transport and duplicates retained by seller. The voucher under section 11F must state the seller's name and full business address, the notified goods' particulars (as per rule 9), the buyer's name and address, and the time and date of sale or transfer. It must be prepared in duplicate with both copies signed; the original accompanies the goods during transport and the duplicate is retained by the preparer. All vouchers must have consecutive serial numbers, be issued only in serial order for the specified goods, and be kept in serial order in book form.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Voucher requirements under section 11F ensure documentary evidence accompanies notified goods during transport and duplicates retained by seller.
The voucher under section 11F must state the seller's name and full business address, the notified goods' particulars (as per rule 9), the buyer's name and address, and the time and date of sale or transfer. It must be prepared in duplicate with both copies signed; the original accompanies the goods during transport and the duplicate is retained by the preparer. All vouchers must have consecutive serial numbers, be issued only in serial order for the specified goods, and be kept in serial order in book form.
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