Transport document requirement for taxable goods: consignments above specified value may require a prescribed document during conveyance. A person in charge of a conveyance transporting any consignment of goods exceeding a specified value may be required to carry a prescribed document, creating a threshold-based obligation tied to consignments and assigning responsibility to the person in charge to produce the document when prescribed.
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.
Transport document requirement for taxable goods: consignments above specified value may require a prescribed document during conveyance.
A person in charge of a conveyance transporting any consignment of goods exceeding a specified value may be required to carry a prescribed document, creating a threshold-based obligation tied to consignments and assigning responsibility to the person in charge to produce the document when prescribed.
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