Transport documents under sales tax law must be genuine and complete; goods receipts alone do not satisfy the statutory requirement.

Goods in transit must be supported by a bill of sale, delivery note or challan containing the particulars prescribed under section 14-B(2) of the Punjab General Sales Tax Act and rule 56-A; mere goods receipts proving movement are insufficient. The absence of corresponding transport documents, including sale bill and delivery note, showed non-compliance with the statutory requirements, and the contractual arrangement with SAIL did not displace those obligations. On that basis, transport without the requisite documents was treated as an attempt to evade tax, and the penalty under section 14-B(7) was upheld in favour of the Revenue.

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Issues: Whether the goods transported were accompanied by proper and genuine documents as required under section 14-B(2) of the Punjab General Sales Tax Act, 1948, and whether penalty under section 14-B(7) was justified.

Analysis: Section 14-B(2) required the owner or person in charge of the goods vehicle to carry a bill of sale or delivery note containing the prescribed particulars. The prescribed delivery note under rule 56-A of the Punjab General Sales Tax Rules, 1949, required particulars such as the registration certificate number of the consignor and consignee and the approximate value of the goods. The goods receipts accompanying the consignments were only proof of movement of goods and did not satisfy the statutory requirement. The absence of sale bill, delivery note, challan and other corresponding documents showed non-compliance with the transport-document requirements. The contractual arrangement with SAIL did not dispense with statutory obligations, and the transport of goods without the requisite documents was treated as an attempt to evade tax.

Conclusion: The transport of goods was not supported by the proper documents mandated by section 14-B(2), and the penalty under section 14-B(7) was upheld in favour of the Revenue.

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