Notified goods voucher requirement governs every sale or transfer through prescribed documentary evidence. Sale or transfer of notified goods is subject to a voucher requirement. From the notified date, no person may sell or otherwise transfer such goods unless every transaction is evidenced by a voucher in the form and containing the particulars prescribed by rules made for that purpose. The provision creates a documentary control on dealings in notified goods through specified vouchers.
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.
Notified goods voucher requirement governs every sale or transfer through prescribed documentary evidence.
Sale or transfer of notified goods is subject to a voucher requirement. From the notified date, no person may sell or otherwise transfer such goods unless every transaction is evidenced by a voucher in the form and containing the particulars prescribed by rules made for that purpose. The provision creates a documentary control on dealings in notified goods through specified vouchers.
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