https://www.taxtmi.com/caselaws?id=161943 A taxing authority cannot insist on advance tax as a condition precedent for issuing a way bill unless the requirement has statutory support. The demand for advance tax in processing the way bill request was held to be beyond the statute and therefore invalid. The authority was directed to issue the way bill if the application was pending, without making payment of advance tax a precondition. en-us Tue, 12 Nov 2002 00:00:00 +0530 Tue, 11 Feb 2014 17:12:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161943 A taxing authority cannot insist on advance tax as a condition precedent for issuing a way bill unless the requirement has statutory support. The demand for advance tax in processing the way bill request was held to be beyond the statute and therefore invalid. The authority was directed to issue the way bill if the application was pending, without making payment of advance tax a precondition. Case-Laws VAT and Sales Tax Tue, 12 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161943