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    <title>Applicability of E-Way Bill in case of Inter-State Counter Sale</title>
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    <description>Inter-State counter sales raise questions on e-Way Bill requirements where a purchaser takes delivery from the seller&#039;s premises and transports goods to another State. The issues concern whether inter-State supply alone triggers e-Way Bill generation, who bears responsibility when the purchaser causes transportation, and the consequences of non-generation despite a valid tax invoice and IGST payment. General penalty disciplines are relevant where the underlying supply, quantity, ownership and tax payment are undisputed.</description>
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      <description>Inter-State counter sales raise questions on e-Way Bill requirements where a purchaser takes delivery from the seller&#039;s premises and transports goods to another State. The issues concern whether inter-State supply alone triggers e-Way Bill generation, who bears responsibility when the purchaser causes transportation, and the consequences of non-generation despite a valid tax invoice and IGST payment. General penalty disciplines are relevant where the underlying supply, quantity, ownership and tax payment are undisputed.</description>
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