Job worker challan rules expanded to allow issuance and endorsement when goods move between job workers. Amendments permit challans when goods move from one job worker to another, allowing issuance by either the principal or the sending job worker, with endorsements by job workers recording quantity and description and further endorsements on onward transfers. Procedural changes include insertion of 'day' in a performance report deadline, substitution of allowance language to vest discretion with the Authority, provision for referral to the Director General of Safeguards for further investigation on the Authority's direction, specification of quorum and majority decision-making with a casting vote for the chairman, expansion of persons who may allege non-passing of tax benefit, and an exclusion clarifying that rail parcel space leasing is not transport by rail for chapter purposes.
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Provisions expressly mentioned in the judgment/order text.
Job worker challan rules expanded to allow issuance and endorsement when goods move between job workers.
Amendments permit challans when goods move from one job worker to another, allowing issuance by either the principal or the sending job worker, with endorsements by job workers recording quantity and description and further endorsements on onward transfers. Procedural changes include insertion of "day" in a performance report deadline, substitution of allowance language to vest discretion with the Authority, provision for referral to the Director General of Safeguards for further investigation on the Authority's direction, specification of quorum and majority decision-making with a casting vote for the chairman, expansion of persons who may allege non-passing of tax benefit, and an exclusion clarifying that rail parcel space leasing is not transport by rail for chapter purposes.
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