1999 (1) TMI 514

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....en assailed in these petitions. Proviso reads thus: "Provided that where the goods carried in the goods vehicle or boat, as the case may be, is arecanut, cashew, cardamom, cotton, timber, pepper, coconut, copra, coffee, oil seeds, edible oil including vanaspathi, liquor or iron and steel or such other goods as may be notified by the Commissioner, the owner or person in-charge of a goods vehicle....

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....that in respect of transfers no sale is involved. Delivery note is not needed as it is not a sale. This contention has also no force. Delivery note with regard to delivery of goods may be for sale or under agreement of sale. The other contention raised is that the forms are not issued to the extent demanded. This cannot be considered to be a ground for declaring the provision as invalid. The conte....