https://www.taxtmi.com/caselaws?id=104814 Section 37(2) of the Haryana General Sales Tax Act, 1973 is construed to require production of one document from each of two alternative document sets: a goods carrier record, trip sheet or log book from the first set, and a challan, cash memorandum or bill from the second set. The provision permits alternative compliance within each set, so one document from each set is sufficient. Where no document from the second set can be produced, the sales tax authority may accept a satisfactory explanation and excuse that requirement, but production of one first-set document remains mandatory and cannot be waived. en-us Fri, 12 Jan 1996 00:00:00 +0530 Mon, 02 Sep 2013 12:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=104814 Section 37(2) of the Haryana General Sales Tax Act, 1973 is construed to require production of one document from each of two alternative document sets: a goods carrier record, trip sheet or log book from the first set, and a challan, cash memorandum or bill from the second set. The provision permits alternative compliance within each set, so one document from each set is sufficient. Where no document from the second set can be produced, the sales tax authority may accept a satisfactory explanation and excuse that requirement, but production of one first-set document remains mandatory and cannot be waived. Case-Laws VAT and Sales Tax Fri, 12 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=104814