AI OCR 
TaxTMI 
TaxTMI 
TaxTMI 
Regarding the investigation being done by the mobile team units
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....क आयुक्त (सचल दल), राज्य कर अधिकारी (सचल दल), राज्य कर, उ०प्र०। विषय- सचल दल इकाईयों द्वारा की जा रही जॉच के संबंध में। राजस्व सुरक्षा तथा संग्रह में वृद्धि के दृष्टिगत प्रभावी प्रवर्तन कार्य अत्यंत आवश्यक है&#....
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....360;चल दल इकाईयों द्वारा की गयी कार्यवाही विधि संगत नहीं है- 1. Bill to Ship to प्रकरणों से जुड़े मामले। 2. ODC वाहनों से जुड़े मामलें। फील्ड में कार्यरत सचल दल इकाईयों द्वारा किये जा रहे प्रवर्तन कार्य में एकरूपता लाने के लिए ....
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....;य नियम में टैक्स इनवॉयस पर पता उल्लिखित किये जाने के संबंध में सुसंगत प्रावधान निम्नवत है- d) name, address and Goods and Services Tax Identification Number or Unique Identity Number, if registered, of the recipient; (e) name and address of the recipient and the address of delivery, along with the name of the State and its code, if such recipient is unregistered and where the value of the taxable supply is fifty thousand rupees or more; (f) name and address of the recipient and the address of delivery, along with the name of the State and its code, if such recipient is unregistered and where the value of the taxable supply is less than fifty thousand rupees and the recipient requests that such details be recorded in the tax ....
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....81;रकार के प्रकरणों में माल के गंतव्य स्थल * के बारे में कोई अन्य आपत्ति ना होने पर वाहन रोका जाना विधि संगत नहीं है। 2. कतिपय प्रकरणों में यह देखा गया है कि सचल दल अधिकारियों द्वारा वाहन इस आधार पर निरूद्ध किये गय....
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....shipment in which at least one leg involves transport by ship: 2.2 नियम 138(10) के स्पष्टीकरण 02 के अन्तर्गत Over Dimensional Cargo की परिभाषा निम्नवत् दी गयी है- Explanation 2.- For the purposes of this rule, the expression "Over Dimensional Cargo" shall mean a cargo carried as a single indivisible unit and which exceeds the dimensional limits prescribed in rule 93 of the Central Motor Vehicle Rules, 1989, made under the Motor Vehicles Act, 1988 (59 of 1988). स्पष्ट है कि इस नियम के अन्तर्गत Over Dimensional Cargo वह कार्गो होगा जिसका आयाम Central Motor Vehicle Rules, 1989 के &....
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....ii) if all the wheels of the vehicle are not fitted with pneumatic tyres, so long as the vehicle is not driven at a speed exceeding twenty-five kilometers per hour, the overall length shall not exceed 18 meters. 141(3-A) The overall length of the construction equipment vehicle, in travel shall not exceed 12.75 meters: Provided that in the case of construction equipment vehicle with more than two axles, the length shall not exceed 18 meters. (4) The overall height of a motor vehicle measured from the surface on which the vehicle rests,- (i) in the case of a vehicle other than a double-decked transport vehicle shall not exceed 3.8 meters; (ii) in the case of a double decked transport vehicle, shall not exceed 4.75 meters; (ii-a) in the case of tractor-trailer goods vehicle, shall not exceed 4.20 meters; (iii) in the case of a laden trailer carrying ISO series 1 Freight Container, shall not exceed 4.2 meters: (8) No motor vehicle shall be loaded in such a manner that the load or any part thereof extends,- (i) laterally beyond the side of the body; (ii) to the front beyond the foremost part of the load bod....
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....09;भिग्रहण किया जाना सिवाय उस स्थिति के, जहां आलोच्य वाहन द्वारा उपरोक्तानुसार प्राप्त अधिक समयावधि का प्रयोग समान प्रपत्रों के आधार पर माल के पुनर्परिवहन हेतु किया जा रहा है, उचित नहीं है। 3. उपरोक्त निर्दे....
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....enforcement work being done by the mobile team units working in the field, the following instructions are given in this regard: 1. On the review of the applications received at the headquarters level, it has been found that the goods and vehicles were stopped by some mobile team units on the ground that in the cases covered by Bill to Ship to Transaction, the place of receipt of goods has not been declared by the buyer as its Additional Place of Business. 1.1 Rules 46 of the UPGST/CGST Rules have made provisions for tax invoice. The relevant provisions regarding the disclosure in the Highness Rule regarding the information on tax invoices are as follows- d) name, address and Goods and Services Tax Identification Number or Unique Identity Number, if registered, of the recipient; (e) name and address of the recipient and the address of delivery, along with the name of the State and its code, if such recipient is unregistered and where the value of the taxable supply is fifty thousand rupees or more; (f) name and address of the recipient and the address of delivery, along with the name of the State and its code, if such recipient is unregistered and wh....
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....ds prescribed under Rule 93 of the Central Motor Vehicle Rules, 1989 2.3 The relevant provisions of Rule 93 of the Central Motor Vehicle Rules, 1989 in this regard are as under: 93. Overall dimension of motor vehicles.- (1) The overall width of a motor vehicle, measured at right angles to the axis of the motor vehicle between perpendicular planes enclosing the extreme points, 134[shall not exceed 2.6 meters. (1-A) The overall width of a construction equipment vehicle, measured at right angles to the axis of the construction equipment vehicle between perpendicular planes enclosing the extreme points, shall not exceed 3 meters while in the travel mode and such construction equipment vehicle shall be painted by yellow and black zebra stripes on the portion of the width that exceeds 2.6 meters on the front and rear sides duly marked for night time driving/parking suitably by red lamps at the front and rear (2) The overall length of a motor vehicle other than a trailer shall not exceed- (i) in the case of motor vehicle other than transport vehicle having not more than two axles, 6.5 meters; (ii) in the case of transport vehicle with rigid ....