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    <title>Tvl. Mahindra &amp; Mahindra - Exemption from generation of e-way bill for the movement of vehicles for the purpose of testing under rule 138 (14) (d) of TNGST Rules, 2017</title>
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    <description>E-way bill generation is exempted for Tvl. Mahindra and Mahindra Ltd. when vehicles manufactured by it are self-propelled within the State for road testing and returned to the same premises, otherwise than by way of supply. The facility requires a bond covering the value of testing vehicles, signed triplicate delivery challans with prescribed vehicle and dispatch details, and trade plates. The taxpayer must maintain dispatch-and-return records, furnish monthly accounts of testing vehicles, and provide further information when required.</description>
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    <pubDate>Wed, 19 Nov 2025 00:00:00 +0530</pubDate>
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      <description>E-way bill generation is exempted for Tvl. Mahindra and Mahindra Ltd. when vehicles manufactured by it are self-propelled within the State for road testing and returned to the same premises, otherwise than by way of supply. The facility requires a bond covering the value of testing vehicles, signed triplicate delivery challans with prescribed vehicle and dispatch details, and trade plates. The taxpayer must maintain dispatch-and-return records, furnish monthly accounts of testing vehicles, and provide further information when required.</description>
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