1996 (1) TMI 370

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....vocates, with him), for the appellant.   Ms. Nisha Bagchi and Ms. Indu Malhotra, Advocates, for the respondents.   --------------------------------------------------   ORDER   Leave granted.   We have heard learned counsel for the parties. This appeal is directed against the judgment of the Punjab and Haryana High Court See [1995] 96 STC 227 (P&H) (Bharat Si....

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....ocuments mentioned in sub- section (2) of section 37. We may clarify the issue. Section 37(2) reads as under: "The owner or person in-charge of the goods and, when the goods are carried by a goods carrier, the driver or any other person in-charge of the goods carrier, shall carry with him a goods carrier record, a trip sheet or log book, along with a challan, as may be prescribed, or cash memor....

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....y of the said three documents should be produced "along with a challan as may be prescribed or cash memorandum or bill as the case may be". These three documents, viz., challan, cash memorandum and bill may be called second set of documents. These three documents are again mentioned in the alternative, which means that any one of these three documents can be produced. In short, one of the document....