Separate GTA declaration can satisfy exemption conditions; circular cannot narrow the notification and no substantial question of law arose.

A separate declaration by a Goods Transport Agency was treated as sufficient compliance with Notification No. 32/2004-ST, because the circular relied on by the revenue was considered enabling and could not restrict the notification's scope. The court held that the circular did not bar a declaration being made separately from the consignment note. It also accepted the concurrent factual finding that the exemption conditions were satisfied on the record, and held that no substantial question of law arose from the Tribunal's affirmation of that finding. The exemption was therefore upheld in favour of the assessee.

---

---

Issues: Whether a separate declaration by the Goods Transport Agency could satisfy the conditions of Notification No. 32/2004-ST dated 03.12.2004, and whether any substantial question of law arose from the Tribunal's affirmation of the factual finding that the exemption conditions were fulfilled.

Analysis: The circular relied upon for the revenue was treated as enabling compliance and not as restricting the scope of the notification. It was held that the circular could not curtail the notification and did not prohibit a declaration being made separately from the consignment note. The factual finding recorded in the original order was that the conditions of the exemption had been satisfied, and the Tribunal concurred with that finding on the basis of the record. Such concurrent findings were treated as findings of fact, not giving rise to any substantial question of law.

Conclusion: The appeal failed, and the exemption was upheld in favour of the assessee.

---