Job worker challans now permit chained endorsements for goods moved between successive job workers, clarifying challan responsibility. Rules amend procedures and definitions: challans for goods moved between job workers may be issued by the principal and endorsed by successive job workers indicating quantity and description; rule 129(6) replaces 'Standing Committee' with the Authority; rule 133 allows the Director General of Safeguards to be directed to undertake further investigations by the Authority for recorded reasons; rule 134 provides that three members constitute a quorum, decisions are by majority and the chairman has a casting vote; rule 137's Explanation expands standing to any person alleging non-passing of tax benefits; railway transport expressions exclude leased parcel space (effective 1 April 2018).
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.
Job worker challans now permit chained endorsements for goods moved between successive job workers, clarifying challan responsibility.
Rules amend procedures and definitions: challans for goods moved between job workers may be issued by the principal and endorsed by successive job workers indicating quantity and description; rule 129(6) replaces "Standing Committee" with the Authority; rule 133 allows the Director General of Safeguards to be directed to undertake further investigations by the Authority for recorded reasons; rule 134 provides that three members constitute a quorum, decisions are by majority and the chairman has a casting vote; rule 137's Explanation expands standing to any person alleging non-passing of tax benefits; railway transport expressions exclude leased parcel space (effective 1 April 2018).
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