1990 (6) TMI 194

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..... the petitioner, sale bills were sent along with the vehicle and at every check-post, during the course of transport from Indore to Madras, the concerned check-post officers made endorsements on these sale bills. When the lorry reached Ranipet checkpost, the check-post officer would not accept the sale bills either because he would not able to read the Gujarathi language in which the sale bills we .....

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..... d. 2.. At the time when the case came up for final hearing, learned Additional Government Pleader produced the files of the Joint Commissioner. The sale bills issued by the dealers in Madhya Pradesh are found in the file along with the English translated copies. The Joint Commissioner had rejected the validity of these sale bills on the ground that the provisions of sub-rules (11) and (12) to ru .....

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..... te the sale bills or take away the authenticity or veracity of those sale bills. Since the orders impugned in this writ petition proceed mainly on the basis that the sale bills have not been maintained by the petitioner in accordance with rule 26(11) and (12) of the Tamil Nadu General Sales Tax Rules and as these rules have no application to an inter-State transport where the goods originated from .....

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