https://www.taxtmi.com/caselaws?id=471201 Re-transportation of machinery to a vendor for tooling and performance testing, without separate consideration, forms part of the original already-taxed transaction and is treated as a non-taxable supply within exempt supply. Although movement otherwise than by way of supply may be supported by a delivery challan, e-way bill compliance remains required where applicable. For exempt goods, detention provisions permit recovery only of the prescribed penalty for e-way bill non-compliance, not tax. The tax demand is therefore restricted to the statutory penalty applicable to exempt goods, with refund of any excess amount deposited. en-us Thu, 19 Jan 2023 00:00:00 +0530 Tue, 25 Aug 2026 14:21:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=471201 Re-transportation of machinery to a vendor for tooling and performance testing, without separate consideration, forms part of the original already-taxed transaction and is treated as a non-taxable supply within exempt supply. Although movement otherwise than by way of supply may be supported by a delivery challan, e-way bill compliance remains required where applicable. For exempt goods, detention provisions permit recovery only of the prescribed penalty for e-way bill non-compliance, not tax. The tax demand is therefore restricted to the statutory penalty applicable to exempt goods, with refund of any excess amount deposited. Case-Laws GST Thu, 19 Jan 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=471201