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1999 (1) TMI 514

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..... oods 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 or boat shall carry with him in addition to the document mentioned in this sub-section, a delivery no .....

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..... ontention 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 contention raised is not sufficient to declare the provision as invalid. In State of Bihar. v. Hariharprasad [ .....

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