TaxTMI 
TaxTMI 
Transshipment of goods en routs final destinations (s) due to various reasons - Procedure regarding
X X X X Extracts X X X X
X X X X Extracts X X X X
....rocedure regarding The transshipment of goods from one vehicle to other vehicle (s) en route the destination (s) can be of two categories:- a) Where the entire quantity is transshipped from one vehicle to another vehicle, which may be on account of- (i) breakdowns (ii) non-availability of inter-State transport permit b) Where the consignment originally cleared on an invoice issued under Ru....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... invoice system, it has been decided to issue following consolidated instructions:- 3.1 Regarding category (a), it has been decided that the owner of the goods or his agent or the person in charge of the vehicle, at the material time, acting as his agent, shall make a suitable endorsement at the back of the transport's copy of the invoice issued under Rule 52A/ 57G /100D accompanying the consign....
X X X X Extracts X X X X
X X X X Extracts X X X X
....t of any other reason it has been decided that at the intermediate point where that consignment is transferred from one vehicle to another, the relevant 52A invoice will be endorsed by the Jurisdictional Range office mentioning therein the new vehicle no. and such endorsement shall be made after due verification of the goods. It is clarified that such splitting up will be possible only if the manu....