https://www.taxtmi.com/caselaws?id=795092 Re-transportation of machinery to a supplier for testing, without fresh consideration, does not constitute a taxable supply because it lacks a sale, transfer, or other specified transaction for consideration in the course or furtherance of business. Although goods moved for a purpose other than supply may be accompanied by a delivery challan, an e-way bill remains mandatory where no prescribed exemption applies. Failure to generate the required e-way bill therefore attracts penalty; the reduced penalty was sustained. en-us Sat, 20 Jun 2026 00:00:00 +0530 Thu, 16 Jul 2026 09:07:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795092 Re-transportation of machinery to a supplier for testing, without fresh consideration, does not constitute a taxable supply because it lacks a sale, transfer, or other specified transaction for consideration in the course or furtherance of business. Although goods moved for a purpose other than supply may be accompanied by a delivery challan, an e-way bill remains mandatory where no prescribed exemption applies. Failure to generate the required e-way bill therefore attracts penalty; the reduced penalty was sustained. Case-Laws GST Sat, 20 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795092