Alternative document compliance under sales tax law allows one record from each set, with limited waiver for missing second-set proof.

Section 37(2) of the Haryana General Sales Tax Act, 1973 is construed to require production of one document from each of two alternative document sets: a goods carrier record, trip sheet or log book from the first set, and a challan, cash memorandum or bill from the second set. The provision permits alternative compliance within each set, so one document from each set is sufficient. Where no document from the second set can be produced, the sales tax authority may accept a satisfactory explanation and excuse that requirement, but production of one first-set document remains mandatory and cannot be waived.

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Issues: Whether, on a proper construction of section 37(2) of the Haryana General Sales Tax Act, 1973, production of one document from each of the two specified sets is sufficient compliance, and whether non-production of the challan, cash memorandum or bill can be excused where the dealer satisfies the authority that their production is not possible.

Analysis: Section 37(2) requires carriage and production of one document from the first set, namely goods carrier record, trip sheet or log book, and one document from the second set, namely challan, cash memorandum or bill. The provision uses alternatives in both parts, indicating that one document from each set is enough. The order further clarifies that where the person in charge cannot produce any document from the second set, the sales tax authority may accept a satisfactory explanation and not insist on any of those three documents. The production of one of the first-set documents remains obligatory and cannot be dispensed with.

Conclusion: The provision was construed to permit alternative compliance within each set of documents, and limited relaxation was allowed only in relation to the second set upon satisfactory explanation; the requirement as to the first set remained mandatory.

Final Conclusion: The appeal was disposed of by issuing an interpretative clarification on the working of section 37(2), with the benefit of limited relief to the appellant on document production requirements.

Ratio Decidendi: Where a statutory provision prescribes alternative documents in two separate sets, compliance is complete by producing one document from each set, and a limited waiver may be granted for one set if the authority is satisfied that production is not possible, provided the remaining mandatory requirement is fulfilled.

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