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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 exemption applies to Tvl. Mahindra and Mahindra Ltd for self-propelled movement of its manufactured vehicles within Tamil Nadu for road testing and return to the same premises, otherwise than by way of supply. The facility requires a value-based bond, authorised triplicate delivery challans, prescribed trade plates, dispatch-and-return records, and monthly accounts submitted to jurisdictional tax officers. It does not extend to vehicles consigned or transported to another person for testing.</description>
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