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    <title>Delivery challan</title>
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    <description>Omission of taxable value on a delivery challan for goods sent for job work is primarily a procedural compliance issue when no supply exists; taxable value and tax-rate particulars are required on the challan only where transportation constitutes a supply. Where the challan expressly states &quot;for only Job Work&quot; and the e-way bill discloses the value of goods, penalties invoked on interception are defendable on appeal by arguing absence of taxable value obligation and lack of revenue loss.</description>
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      <description>Omission of taxable value on a delivery challan for goods sent for job work is primarily a procedural compliance issue when no supply exists; taxable value and tax-rate particulars are required on the challan only where transportation constitutes a supply. Where the challan expressly states &quot;for only Job Work&quot; and the e-way bill discloses the value of goods, penalties invoked on interception are defendable on appeal by arguing absence of taxable value obligation and lack of revenue loss.</description>
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