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          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.

          <h1>Returns requirement: Goods transport and clearing agents must file specified tax returns with TR-6 copies to avoid penalties.</h1> Assessors providing taxable service as goods transport operators and clearing and forwarding agents must furnish returns in Form ST-3B together with copies of Form TR-6 in triplicate within the prescribed compliance window from the reference date; failure to do so invokes interest and penal consequences under the Act.

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