Challan endorsement rules permit principals and successive job workers to issue or endorse challans, clarifying transport and decision procedures. Rule 45 permits principals or job workers to issue challans when goods move between job workers, with endorsement sequences recording quantity and description; Rule 133 allows the Authority to refer matters back to the Director General of Safeguards for further investigation with reasons recorded in writing; Rule 134 prescribes a minimum quorum of three members and majority decision-making with a chairman's casting vote; Rule 138D excludes leasing of parcel space by Railways from the definition of movement by rail.
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.
Challan endorsement rules permit principals and successive job workers to issue or endorse challans, clarifying transport and decision procedures.
Rule 45 permits principals or job workers to issue challans when goods move between job workers, with endorsement sequences recording quantity and description; Rule 133 allows the Authority to refer matters back to the Director General of Safeguards for further investigation with reasons recorded in writing; Rule 134 prescribes a minimum quorum of three members and majority decision-making with a chairman's casting vote; Rule 138D excludes leasing of parcel space by Railways from the definition of movement by rail.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
TaxTMI 
