Transportation of Goods in a semi-knocked down or completely knocked down condition
Rule 8(5) of Tax invoice, Credit and Debit Notes provides that where the goods are being transported in a semi knocked down or completely knocked down condition,
a) the supplier shall issue the complete invoice before dispatch of the first consignment;
b) the supplier shall issue a delivery challan for each of the subsequent consignments, giving reference of the invoice;
c) each consignment shall be accompanied by copies of the corresponding delivery challan along with a duly certified copy of the invoice; and
d) the original copy of the invoice shall be sent along with the last consignment.
Clause a & d of the said rule contradict each other so as to determine if invoice is to go with first or last consignment.
It is suggested that clause d be deleted from the aforesaid rule as original copy of invoice must go with first shipment itself. This has also been provided in present excise procedures.