ffi

tc
,lc {< 7F # {< {< t( {c {c >F :lc * tlc {< t0c {< {< lts {c

)l

ffi

:l(

* *
{C ,le
rl

RE

oRT
()f.l

)
I

{c

ffi

rlr {c {<

T,uE PFrEs ENT sYs-, EM

()F:,:
WAY BILLS

-*i
i

{c
:F
>lc

ffi
fi#
H**t
ffi,*s

{<
>t<

{c
{< {<
>F

,l<

,lc

,l(

:lc

{<
>lc

:F

{c

*
)tc

SUBMITTEI)
BY:

rl( {<

ffit*,
ffi***

{c
{<

{c
>l<

THE GDMMITTEE,
VIDE

APf>OTNTEI)
.

* *

ffi
ffi** fl.

>F

tc
,lc

{c
:l<

cGT's

F?,EF.

N().A1 (.e.) /166(},/94

f)T. 1S*6-99

t(
{c
{<

ffi:*

DATE O,': SUB}4ISSIC)N '&I

{c * {c ,F {c :|c *

.-1-1999
\: rlc tc rlc rF {. rlc

{c

H t-t
Hl'3
ffi'={5

,1.

:1. :1. {c tc :|. {.

:
I

ffi.
ffi

$-t s

dlsi

a:i?q,

.{

nv

rD

EPoRr

?[ r'BF r8EilT'

IISf

'E

*rl*

,i"#'

I NE

ilvo

"ll

LEXAU

,l
i.E

'..?

a throe The Commieeloner (cT ) appolnted Dt'19-6-98 to 1n tho r'$farence No'AItg)/16$Q/98r Commlttee

membar

etudy

theimplioatloneandtorecommendthechangesrequlredtobemade
a?
srt

a
-aa?

'"a.b

lnthosyst.mofwaybtllsundertheprovlEloneoftheAPG$Ti:-Je The followlng are the Act,57 and the Rulee made thereundr. Members of the Committee: 1 . Sri P. V ' Sttbba Ragl ) Puniagutta Divlglon' Hvderabad'
Dy.commi;;:ionerlcr
Dy.Commi

i:s l"s
I

2, $ri G.Lakehmi Prasad'

ssionertcri-ct,"rminar Dtvlsion. Hyderabad'

r"

3. Sri Purusltottam Mal anl ' Execut'lve Dl rector ' centuryFlbreptates.-Pvt.Ltd.,nominatedbytheFAPccI.

and 23-7-98 "1n the The Committee met on 9-7-98' 15-7-98 Divislon' of the psputY Commlssloner(CT) Punjagutta
Commlttee

l= 1...!"
fi-rc
I
fl

"-s

H"t
F*tf

Offlce before the Hyderabad. The followlng porEons appoared way bllla: and repreaented on the lasueer concornlng
1
'

t= t*^--

fl;
[;

il''

il=

tt n:'

. Sr i Narne Prabhal<ar Rao ' FAPCCI ' 2. Sri N'itin K'Parekh'FAPCCI' Mi11s Associatlon' 3. $ri R.D.Agarwal,President'Hyderabad Dhal1 Association' 4, $ri S.N,l?ama Swamy' SecretaiY' A'P'OiI Mi1lers of the In additlon, 1t is brought to the notice tho FAPCCI that the lseues CommiLtee by ihe Member repreEEnting the var' lous trade lnvolved have been diecussed at length w'ith aeeociatlonewlthlntheFAPcclandthegletofeuchdlacueslone lehandedovrtotheCommltteeinthefqrmofanoto.
I
i

qa p.3

TheCclrnmitteehasalsosentlettersons-7-98t,o thel r viewe to the certa'in departmental off icera to furnieh

',.:i;..:/'t

: ' ..

8:J3F

1**

:,

:,i

ll$.a'"

v v
'r./

OommltLos on tho axla8lng

avatom' Acoordlngl y the

ol'lowlng

,p
'ttl

c
",q 'q/

.,".

officera reeponded: 1. $ri o.Polorur DC(CT) Eluru Dlvlslon' 2. tri H.Llr.r.ooia, 6c(cT) VlJaYawada No'rI Divtslon' 3. sri K.P.Venkateewarlu' Dc(cT) Kurnool Divlglon' 4, $rt D.Ramachandra Rgddy'D'c' (CT)'Guntur dlvlalon' (cr)'Narasaraopet 5. $ri s.K.Malleewara R;;: D'c'charminar Divlsion' dtvlslon' 6. $rt t{.Ashok Reddv; Aciint) 7. Sri ri.ii"ui']i Rolrini, Ac(cT)Int. Abide Dlvtslon'
Sections 26 & 27 of the APGST Act'57 require the owner or other pr8on lncharge of a boat or a goods vehlcle to carry wlth hlm a btll of Ea'le or dol lvery note, log book/trip eheet and euch other documente a8 may be prscrlbed relatlng to tho gooda

.,q

3
,9

'9
':,
'"9

"9

-9
''9

undertraneport.TheseeectlonealaorequlreauchperEongto deliver the aforesaid documenta or coplee theraof co iha C'T'O"' in whose jurlsidiction, the goods are de]ivered'
Clauee '(b) of Sub-eectlon (?) of Seotlon 29 of the thE purpose APGST Act'57 refers to prescriptlon of a document for

'3
-5
",:,

,9

,5
"9

*t

ofagcortalningbytheompowredofflcer.whethertherewasany sale or purchass of goods, whether such purchasa or eale ls liable to tax under the Act and,lf so,whether euch tax has been paid. Rule 4b (4) concernlng vray bt l le is extracted 'ln AnnexureI and way b111 1n Form.X 1e extracted ln Annexure-Il. "i
deelre to obtain h,ay b'l ll books remit Rs.3O per book and obtaln way bi1le. They hpply for the wavbille to the concerned assesslng authority. The information relating to the consumption of way bills, lssued earlier,is also furnished

:9
13

The dealrg'

who

-9 -{t "5
":3

at that time.

^:t

a
a

I )

..e.. ..9a.

l
)

t
)

The requlrement of lesue of vtay b1l14 1s a ragulatory meaguro, It 1s a cJsvlce to provsnt / check evaslon of tax, ln addl tl on to f acl 1 1'bat'lng movemont of goode. whon the goodt'*' vehlcleE pae6 through the check poet.
"Goods vohtcle" is defined ln clause (h-1 ) of sub $ection ( 1 ) of Sectlon 2 of the Act to mean any motor vehlcle constructed or adopted for the carriage of goods, oF any other motor vehicle not so conetructed or adopted, whEn used for the

t t t

t t
9

carrige of goods solely or in addition to passengerB'

I I
5

The note glven by th

1

FAPCCI

deals wlth the followlng

gsues;

I
, 9 5

t
I t t t I t I t I I t
3

There 1s no evldence to ehow that the way bllle &rs made use of to crclss-check and prevent the ovaslon of tax. The transport is always covered by an invoice and cjel l very chal 1an. Instead of way bl 'l 1s, the dol l vory chal l an may be suitably, designed with the requlrement of deposittng a copy of it at the check-pdst. The de'l ivery challan can be a subst'itute to way bi I 1.
transport i; not through any check post, ths way bllls or deltvery challans do not aerve any purpoao. There ia no use 1n neceaeltatlng the manufacturers who are lssulng Central Exctse gate pasaes to iesue way bille, in addltto;1. One copy of such gate pass can be prepared extra and it can be deltvered at tho check post. To this extent way b1lle can be The Commissioner(CT)' issued circular dlspensed wlth, instructions vider Circu'iar Lr.No,AI(3)/2298/97, Dt,29-9-97
lrlhere the
1

.v 'v

v
Y

'.

z4:

'U
tV rE

dlepenelngwithtlrolocueofwayblllrforthemovemont'ofgoodg
whenaccompanledbythedocumentepracrlbedunderthoExolee goode Rulee. ($uch lnstrr,ctlone are lssued only whon seml f tntahed or component,a are sent for Job work or proceEelng and covered by

,d
rvl

central Excise
't

documents) '

--41

,-{4

**a
-*4a
*.LAl

Inrespectoflntra-cltymovementofgoodarWsYbllls 'late, the departmenb has been were earJier never asked but, of insisting on the iesue of way bills.There ars practlcal problcme lnvolved in the supp'ly of adequate number of Y{ay btlls' As this movement ls also covered by clellvery challans, requirement of way
bi'l 1s shoul d be di ePensed
wi

th '

*f
"*'*a

'v
\v
'"Y!,

Ieaue of wsy bl I le 1n reapsot of htgh valued agrlcultural producte auch aa cashewnut, cotton otc. rltliY bo contlnued : ', ' ,
l

T"{ :i{

'Y'
t*3
i13)

In general, where there is scops for evaeion of tax in reEpact of certain goods, such goods may be required to be tranaported on the way bills and the other goods may be allowed, subJect to furnishing copies of delivery challans.
Transportere engaged in parcel servlces cQrry a large number of parcels, lntended for different dealers ln dlfferent destlnatlone. In suoh caso8, WiY bllle Ore not being ueed nor iinsisted upon due to practlcal problems. i To reduce the manual labour, where the dealer 1s capable of issulng computerlaed way bi 1 ls and where he 1s lssulng in large numbere, euch wel l

i*tr
*a
.*1t
**.1

*:3
tt,

established

companles may be allowed

to lssue computsrlsed

way

:a:YiF $J,*4:

i'rl,l,::1Lrs.!'.+i. lriljtt:lJr:.:?"iijr*:j?AT;Et!,:m;$flK&$::]I1,jf.T,|,..JFF5fnfiF.'fT=

lttt
i

t'
I

'\:'

\,
LY

..F,..

i_'.

lT,

t: t:
| 'tJ

of accont on the b11le. Thls could be 8o ln the context development of Informatlon Technology' Thopreeenteyetgmoflssueofwayblllsleadetoa the departmental offlcsra to number of abuseE and glvee scope for not being find fault wlth and harass the dealers' way btlls a!e for three issued in adequate numbers to be sufficlent gn past conaumption'There has been waste of manhours
months,based

N:
fl-J F-1$

t:
NE

nj u ilj

inobtainingwaybills.Despatchschedu]esbythecompaniesar of wayaffected due to non-supply of way b1lls in time' Issue btlls le being etopped for non-payment of arroara of tax' Jncludingprofeseiontax.Thlsisheldtobenotleea.|byour le no systsm Hlgh court. Thtt FAPCCI a"leO represented that there being of way bille 1n tho gtate of MaharaEhtra. vehiclee ar detained for dlscrepancies in notlhg the R'C' numbers' At the end' the FAPCCI represented as follows: "Considertng the bltter complaints of the dealers in the mattor of way b1118, it is ncesaary 'ho find out an alternative method and dispense with the aamo aa far ae
pos6'ible.
"

w{,
h ''i

Durlng the courae of dlecussionE, the rePrsentatlve&** of FAPCCI relterated the above submleelons, contalned 1n the written note. In additlon, lt le also,represented that 1n the event of dispenslng w-ith the system of waybllls fo th lntra-city movementoft}oode,thedeflnltlonoftheword,.'lntra-citY of"-' the movement" should also cover the movement lnto and out industrial aras around the corporation or Municipal ity or
I

qD

\v

i':

::6:: Panchayat.Itlefurthereuggeetedthatnoton]ythe manufacturrs but, aleo csfta'ln dealsrs who are regletercd w'lth the central Exciee Authorltlee algo lseue Central Exclse gate pags8 fo| the purposo of MoDVAT and where the traneport ls coveredbyeuch6stepa66es,wSYbllleshouldnotbe'lnsistcd' The President, Hyderabad Dhal 1 Mi I ls Association represented that way bills should be abolished within the State. H.is representatlon on the alternative system ie on the same ltnes aa represented by FAPCCL One now suggestton that la madc ls that where the coet of gooda does not exceed Rg.1O,OOO/- but covered by a elngle lnvolce, no way blll need be lneleted and thlr hetpe
smal

t;

t; t: t;

r= *13 r

l=

ij

1 dealr8.

ilr

The commlttee also examlned the views of the departmental offtcers, contalnEd ln the lettergr rocolved from them. The Dy;Commlssloner Eluru stated that though dellvcry chal lan/involce can be an alternative for way bill, the way bill in the present.form 1s slmple and does not requlre much tlme to fl 1 1 ln. The Deputy Commlssloner suggested to exempt the petroleum companles from the use of way bl1lc becauee thay "** Government Undertakings, H6 also suggeeted to conelder excmptlng certain companiee who ar6 manufacturers and who purchaao faH materlale 1n bulk, uslng the way bills for thc transport of raw materials. In respect of branch transfers or depot saleE' lt would be sufficient, 1f thev are covered lby delivery chaltanU.fne Deputy Commio*ioner suggested that 'in respect of bulk user8, w8Y bills can be printed in their names and supplied. Regarding lssue of way bills, certain days in a week can be fixed for the issue
!

ffic

-1.:..

11:-.rji .:

' :.. '.,'r,r:-'-._r:r-ai-iri:r.

-_:,,...1

!.t.i;:;.hfilj;iri\;i.rtdrirrj.t:,.1jijtn.,i,.ri,.ir1$:?!

--

,i; 'v
.,!'
.

- .-r.. ..1.r

'D

i)
'v

of way bllls and ths date and tlme of rsceipt of applicatlons for the laeue of blllE ehould be furnlehed on a papor to the dealcr' The Dy.Commissloner(CT) No. II VlJayawada Divielon {nformed 'that tlre main grlevance of ths trade ls lnsufflclent supply of way b111{r by the Dopartment. The trade la not agalnet ue of v{ay bl l ls. It .lE due to non-implementation of the .lnetructlons of the Commiesloner to aupply way bi 1le, euff tclent for use for three months, the probleme are lncreaelng. Accordlng to him, no other syetem can replace the exleting syetem wlthout caueing hug losE to the revsnuss of the $tate. The py.Commissloner suggested to authorise big llmited companl66 to 'issue thet r own way bi l ls with the oignature of tho authorised person of the Company. The Companiee which are so permltted ehould be notified in the gazette and communlcated to all the officera 1n the State. To begln wlth, llmlted companlea whosc annual turnover is mors than Rs'50 crorea may be permitted to avai 1 thls faci 1'lty. Accordlng to Dy,Commissloner, a del tYery challan, an lnvo1ce or exclse gate pa6s are-not ag useful as way b'i1l to establ ish the natur of a partlcular transactlon. He strongly euggeeted in favour of the contlnuation of the existing system of way bllle with the mlnor changee mentioned above, is of the opinion that the preeent system of way bllls need be contlnued to safeguard the revenuea of the State. The Dv.Commfssloner(cT) suggested that the companies in publ ic sector, Central and State Government undertakings which use way bl1]s ln large number may be allowed to get the way bills printed by them with specjfic codes. No
The Dy.Commissioner(CT) Kurnool

'c
.i)

{,

(t
-:t
":}

-3
'

*5
,{{t

-tt
*3

:5 "3
v5 :i3
::5

:.lt
", ;:5
::.

:!)
,r5

't
3
"3

J
$

::8::
I

commodittesortraneactlonenoedbeexemptodfromtheueeofway

t !
'

bl1]s.Thogonrralgrlevanccofthedaalerelgwlthrcforencoto tho drlay in icauo of wny btllr and ls6uc af lnaufflolrnt number of way bille, He euggested to maks the C.T.Og reeponglble for the lgeueofwayblllewlthoutdelay.Heuggestedthelsgueof auff lclent. gulde'l lnes to the off lcerg to fol'low, whi le lssuing the way bille, to ensure that the busjne6g of the dealer 1s not affected by the stoppage of lesue of way blllE'
The Deputy Commissloner(CT), Guntur Dtvielon,hae etated

t
)

t t t
,

that the present system can be partially substltuted in cas of manufaoturlng dealare comlng under the purvlew of Cetttral Excise He auggeeted prs-e1gning of al I lnvolcee by the tarrlf. Departmental Of f 1ccra. The Deputy Oommltalonor 1'a of thc oplnlon thatwecanexemntthedealersfromtheuseofwaybillsinthe cas of Government Undertakinge and those who are iesuing pr6Eigned invoipes. It 1a further suggested that eecond and subeequent sales/purchasee can be cxempted from the u6e of wa.-y,-: bl 1 'le, The Deputy comml ssl Oner f avoured the Eystem of dealere br.lnglng thelr own way bl1le to be stamped by the Department. The Dy.Commissioner(CT),Naragaraopet dtvtslon ts of the opinion that the present system of issuing way btI ls by ths dealers shou'ld be continued. He suggeeted agalnet the lssue of way bi 1 'le i n respect of general 'ly exempted rgoods. He auggeeted modiflcation of columns 3 and 4 in Form X.
I

t
t

t t t t
I

t t t
I

t
3
:}

Division 1e of thl OplntOn that the present system 1s utmoet ueeful to ascertaln
The A6eL. Commlssioner(CT) Charmlnar

..o.. ..W..

not be subgtituted the actual volume of businss and that it can byanyotherayetem.H6suggoetodexemptlontothedealers,who enjoytaxholldayandthemanufacturers,whoarelseu.ingCentral All Government Exclse Gate passs from the issue of way bills' be permltted to uss undertaklngs and Publ lo 1 lmited companlog may of the thelr own wav bil1s after furniehlng the serlal numbers a quarter' The way b1lls to tho concrned authorlties once in a dealer who Asst. Commissloner is against lssuing way btlls to payment of is a defaulter either in f i 11ng the returne oilin
taxes '
I

t
)

t
)

'

t t ! t
i )
3

The AsEt.oommlsaionEr(Int)rAblde D1vie10n, 18 0f the consldored aE op.inion that the central Exclse Gate pass may be Departments and way bill for the manufacturlng unlts. Government to Undertakings may be exempted from the us of way bills procedure' simplify the present system.she suggeeted the followlng whos Taking the previous year as base yer, the ltst of dealFtlr "'to of way bi'l le 1g more than flve booke has monthly consumptlon be prepared ln tire f lret week of Aprl l. In the eecond week of April.,Awaybllllndentweek'.maybeorgdl|ieedandlndentg completion obtarned for harf yearlone yar. rmmediate]y after the "A way of the weeK, etampjng of wely bllle ehould be oompleted and bllle laeuance week" be declared' Durlng that wcek, wEY btlla can
be delivered as Per

the indents'
i

3 )
d

The representations of the associ'ations of the deaiersr the note of the FAPCCI and the Reports of the Departmental officers have been consjdered by the Members of the committee'

;
L,

t
I
1 J

::10:: TholcautalnvolvedargdlacuogedatlengthbytheMemboreofthe optnlon that thc The Cnnmlttee la of the unanlmoua Committee. sytemofwayblllsneednotbeabollehedforthepregentforthe ;e;'egolngreasona'TheobservatlonofLheFAPCCIthatthoway enroute ls n:' of no userwhere there are no check-posts bllle are dealer for the purpotse way bille ar not ieeued by the corroct. etatute In fact' the provisions contalned in the of check-poste' empowertheofficrstolnspectthegoodsvehiclesatanyplace irrespectlveofthefactwhethertherearecheck-pogtsornot. }laybllleareleeuedbythedepartmentandtheyareprlntedunder of goode accompanled th authorlty of the Commlesloner' Movment

\ J p

p
-i
v q J

<r

-5

'5
-rt

'5 *t'
*3 *5
'"t'
":5
'q'{

,*3

-r3

i:9

i5
l:s
I

t; x{l
1S)

*:5

l; l3

byanywaybill,offlclal.|yiesuad,safeguardetherovonuo under the interests of th6 state. It is an offence' PUrlshable by' an etatute, if the movement of goods is not accompanied is in a position to off icial lv issu:d way bi 1l ' The Department wlth reference ascertain the volume of the businese of a dealer liembers of the to the way b"i 11s used bv htm' The' off lclal that in the absence of Committee quoted from their experience scale evasion officlally leeued way bi11s' there has been large the case of cotton' of tax tn agrlcultural produce, especiallY in pulses.caehawnutgetc.Intheca6eoftrangportof agriculturalproduce,itisslmp.|ynotpoaslbleforthe thc"goods' The department to keep track of the movement of 'larger tax in these goods could be controlled to a evaeion of extent'afterthedepartmentcommencedttlesupplyofofficially the Comm.ittee f el t bhat pr.i nted way bi l l s. For these reasons, is developed' lt is not t.i 1l an alternative and eafe system
i

i{

te r -il

deslrable to abollah the present ayatem of ure of waybtllc by the

deal org.

Withln the exlatlng sygtcm.thc Commlttcc con!ldrrod thc various suggeetlons,made to simplify the prooedure.The procedure, f o1 l owed 1n the Department. la that tha way bl 1 I s , 'indented by the dealer, ar being got stamped by the concerned assesslng authorlty, generally by the c.T.o.. These stamps are th stamp of the dealer's name and the office stamp of the officer.Such stampl.ng of the way bil1a hae been consumlng large amount of tlme and. 1n the procss, there haa been delay ln the dellvry of way blllE. For example, a big company lndents for 100 wayblll booke and a

smalJ company 'indents for one book. It fiaY, some times' happen that the s'ingle 'rcay bi l1 book is stamped after completing stamping of the earl'ier hundred way bi l1 books. The Conmlttee understands that Lhe main grievances of the trade are delay in the 6uppl y of way bi I'l books, suppl y of insuff icient number of way bill books and mainly labour involved in consuming several manhours in goins to the office frequently to obtain way bills.

that therc haa boen aoma agrGomGnt'. . otr the suggestion wlthin the departrnent that the manufacturlng dealer i., an industry reg'istered with the Central Exciee Authorit'ies and issuing Central Exclse gate passes, can be exempted from the issue of way bills, provided an extra copy of the gate pass ls prepared and sent along with the goods veh'icle,for the purpose of delivering at the checkposts or to any offlcer who inspects in It
appara
I

::12::

to exciee betweon. It 1s true that the goode whlch are exlglble dutyghouldberemovadfromthepremlEeeofthemanufacturerI onlyantheleeuoofgatEpaaas.Rgmovalofgoodcnot may accompanied by euckl gate paaa ls a serlous offence. There not be any obJectlon to permit movement of goods 1n such way c'ircumstances even though the movement is not accompanled by Accordingly' bhe Commlttee makes the fol lswing bi I ls.
recommendatlon
i

t )

RECOMMENDATION

I:
rl

t'
)

The. requlrement of iseue of way bills bv the manufacturers of goods which ar extgtble to Gentral Exclee Duty may be dispensed withr provided\.euch traneport of gooda ls accompanled by an extra copy of gate paas undor the Gentral

t I
)

t t
t t

Excise Act and an xtra copy of lnvoice/delivery challan to b detainsd at the check-post or by' any officer of the c.T.Department,whoinspectsthegoodsvohlcle.However,tostart with, this facility can be for the preaent extended to- Limited companiee only. It may bo slowly extended to others after the study of the eyetem.
However, "Member, FAPCCI felt that exemptJon shall

t t t
3
D

also be appllcable to other dealers, deallng in exclsable over and above the Lim'ited companles also.

goods

is also suggested that the dealers' who are not manufacturera, also issue Central Ex.cise gatepasses, after duly It

u'i

::13::

registeringthemselveewiththeCentralExclseAuthoritioefor thepurpoBeofcla.|rnlngconcolclonaunderMoDvATeygtem'The can be conalderod after Corunlttee fclt that thie euggeetion rgvlowoftheucc#aaoftheflretrocommgndatlonmcntloned of manufacturra abovo. If tho prqcodurs, rocommcndrd 1n rrrcpect to the lntersets of of exc'ieable goods' is proved to be eafer conaldered along wi th the""'*" rsvenue. thl e euggestion can be euggestions'concerningothercategoriesofdealere|taftermaking a rev'iew after 6 monthe of its imptementation'
Thothersuggestionwhichisfavourablyconalderedby where the cost of the Committee is exempt,.ing the u8e of way bills thegoodedoesnotexceedRs.lo,ooo/-andcoveredbyaelngle partlcularly 1n Klrana lnvoice. Even at present also' dealersr purchase of Klrana goode,come to th6 clty or noarby towna for the goods. They purchaee 8veral lteme from dlfferent wholesalere and obtaln eale lnvolcos' All euch goode purchaeed ar handed" ,.parcel lorry". ,rneed over to the transplrter who is runntng a ach of :n" wholesalers do not lssue wav bills ln respect of 'invoices, iesued by them' Movement of goods is al lowed even

i
)

) )

I t
,

t t t t t t

throughthechec}<posts,gventhoughallthegoodstraneported inparcellorryrarnotcoveredbywayb.ills.Invlewofthe cost of the above and alEo keeplng 1n view of the present day goods. the commlttee makes the fo'llowlng recommendation:
RECOI'{}.IENDATION I

The Cormittee recolrmends

the dealsrs, who sell the gted Rs. 10, OOO/- , tllaY not be I nei '

goods

that the ,tsaue of way billa bY for an ainount, not exceedlng when euch ealo ie covered bY a
I

goods lc accompanied whrn th movimrnt of 6lncl(i lnvotat and prlnt' la'eerlal'ly numbered ln lnvolce ln dupl lcate ,whlch

by

the

ThgCommltteealgoconslderedtheerlggectlon.relat,lng undertaklnga from State and Central Govt' to the exemptlon of ?he not be any problem in exemptlng b{ I le' There may the uge of way the uae of way and Etatutory boards from these undertakingg automatlc' Thy exemptlon ehould not be such
I

) ) )

bil'ls. However' maybeexemptedthroughtheperiodlcalorderglseuedtothat impoeed A condltion may aleo be effect by the Commieeloner(CT)' totheeffectthattheinvoicemuetbeconsecutlvelynumberedlntho yoar and that Apr11 to March evory serlatum,runnlg from lcate' by such tnvoice 1n dupl tranEport is accompanied recommndations: the Committee makes the following Accordingly
I RECO},IT.IENDATION I

t
3

I:

ThelCentraland$tateQovernmntundertaklngemay

3
D

3 3 3

beexempted'fromuslngthewaybillsinregpectofthggoodaeold by the on the epecific orders igsued and transported by them C,C.T.,provldedthetransport-lecoveredbythetnvolGo8riesued lndupllcate,contalninglnvolcenumberSIconaecutlvelyprlnted to March ov6r'y year' eerlatum'runnlng f rom Aprll ln
oealersandthe.irAssociat.ionshavebeen.in.ei.etingon

s
3 9 5
:'

3 J

dlepenglngwlththeleeueofv{aybtllEfortheiritrr-ctty outward' 'lnward goods and al eo i n respect of' movement of into or out of goods from the industridl areas movement of the prov'isions in the the local l imits'The prsent the nearby area of cities and towns prov'ide any such exemption'Many APGST Act do not
!

There has been continuous areas surrounding them' have industrial

::16:!

of raw-materlala lnto tho lndustrial areac and flnlshcd products from the induetrlal aroas from and lnto the nearby clties and towne. If the Publ'lc Llmlted lnduetries rre lesuing central Exclee gate paaae6. they ar covored by recommendation No.L If the goode that are belng traneported ar6 costlng leee than Re.10,oo0/- and covered by a slngle invoice, they com within the purvlew of the rcommndation No.rr. But ln the caae of others, it may be difficult to glve exemption,aE it amounte to be a blanket, exemptlon, I iable for misuse by sevoral unacruplous dealerg.It may be deeirable to allow the transport of gooda on sale invo'lces,/dEl ivery ehal lqns wlbhln ths l lmlte of the local body, provided such invoices and delivery challans ar issued in dupricate, contalnlng alr the detairs, dury prrnted, and numbers conacutivery printed in seriatum,running from April to March every yeer. Extension of such faci 1 i t,y to tha nearby industrial areaa has to be discussed further ln a joint meet.ing of officers and FAPecr for implementatlon. rn the circumstances, the commlttee makee the forrowing rcommendatron:
movmont
RECOI.IMENDATIOI{

IV : -

The traneport of goode wtthln the area of any rocal body may be ar rowed, though not accompanred by way ui'tre but accompanied by printed sale involces/delivery challans ln duplicate' contalnlng all the detalle wrth iconacutlve serlal numbers,duly prrnted from Aprr l to March. However, if the cost of goods under transport within such local area exceeds Rs.so,ooo/covered by a single involce, such transport should be accompanied by a way bilt.

Howovor,

Srl

::16:: Puruehottam Malanl.

16pr6snt,i ng

FAppccI, felt that such a rlder as the one' precrlbtng the monetory llmlt of RE.60.O0O/- can eaelly be circumvented by spl lttlng the tranBart'lons lnto multlplo ones, Honco 9rl Halanl 1e of the oplnlon that the eald rlder wt I I not hclp thl
department

in any way.

The Committee also consldered the euggestion that the dealrs may be permitted to print the way btlle themselves or to take out the way bills on their computers and may be permitted to uae them . The recommendatlonsr made hereinbefore, take care of several situations and substantlal number of dealers, 1f lmplemented and hence, it ie therefore not deeirable to conalder thie suggestlon at the moment. The representatlvee of Tradere Aeeoclatlone have etrongly argued that there hae been lneufflclent supnly of way bi'l ls and further there has been considerable delay in the 'lssue of way bi'l 1g. In fact such views are also expressed by the Recommendations, made above'on departmEntal officors. implementation,will bring down pressure on the officgrs and staff and there may not be delay 1n future in the lssue of way bllls. Inetructions were ear'l ier iseued to iesue way bi 11".. Jo the dealers, havlng some stand in the market, so as to be "ufitclent period of three months. It ie complained that atleast for a these instructlons are not strictly implemenfeO. The Conrmittee requests the Commissloner to kindly reiterate these lnstructlone for strict compf iance by al l the officers,concernd. ThbCitizens'/elients' Charter that is gcling to be issued will solve
I

::17::
The
Cornm

i ttee

aI

so

d'i

ecussed

the

rep rBentat i on

of

Indlan o'l 1 Corporatlon Ltd. d'b.1-12-98 addressed to the Hon'ble Chlef Mialn6tgr. Tl'.* Osrporatlon requeeted to al low exomptlsn from obt,alning and submltt'lng the C & D forms in respect of inter-etate salee and G forms in reepect of local salee. It is aleo reprssented to give effecl to such exemptlon from 1-4_gg. The corporat'ion gave examples of generat'ing sets, ceramlc tl les, ewitch gars etc. in respect of whlch notifications were issuEd under Sect'ion 8(5) of the CST Act, by the State eovernment earl ier. As far as exempting the Corporation f rom obtain.ing and filing C & D forms ls concerned, the Committee ls of the oplnlon that ln vlew of the Judgement of the Supreme Court ln thc cas of State of RaJaethan & Another Ve $arvotham /Vegetab.le Produete(1990-101 sTc 647) 1t, 1e not poaslble to exmpt, a8 no euch powelie confen ed on the state Governments. Hence, it ts not possible to consider this request of the Corporatlon. It may be relevent to mentton here that a new proviso was inserted under sub rule (1) of Rule 12 of the C$T (R&T) Rules, 1957 providtns for issuing a single declaratlon to cover all transactlons of sale which take place in one financial year between the sam two dealers. In view of thie new proviso, which cam into effect from 7-8-98 the problem of the dealers in obtaining and _-fi I ing thousands of declaration forms has almost come to an nd.
Wlth regard to exemptlng Corporation from obtaining and fifing G forms in respect of intra state sales under Sec.5-B of the APGST Act'b7, the Committee is of the opinion that the
Corporation can not sel I petrol, dlesel and gas against form G in

::18::

vlew of the Notification xxv issued in G'O'Ms'No'625' Revenue' 01.31-7-96. In reepect of salee of other goods 1'lkc motor ollc' lubricants etc. the committee is of the optnlon that tt is not desirable to exempt the Corporation from obtaining and furnishing G forms, becauee Q form flxes reaponslbtltty on the purchaslng dealer to uae the goode 1n accordance wlth the etatutory provisions. In the absence of G forms, the purchaslng dealers may deny the transactions also. There may be a situat'ion whtch is
beyond control '

the Commlttee recormends iegue of notlflcntlon on Par wlth ths sald nottflcatlon under the CST RuIesn enabling the purchaslng dealers to lesue G form once in one flnanclal yar {n reepect of the all tranaacttons of Balo.
However'

M/s Visakhapatnam Steel Plant in its

representatlon

dt.g.g.gTalsoreQuestedtoexemptthemfromthelseueofway b'i I s .i n respect cf the despatches accompan led by duty pay i ng documents lssued ulldr the Central Excise Rules' HoWever, the
1

DC(CT), Vlsakhapatnam recommended againet grantlng such exemption

to v.isakhapatnam steel Plant v'ide his letter dt.14-7-98. Committee considered thls rpresentation also and ls of opinion that thts request 1e covered by Rocormendatlon
The Committee placee on record the apprectatton
I

The

the.*

of the FAPCCI and other Traders Associatione for fpoointing for the first time such Committee as thls, whlch conslsts of officors and dealers, to redress the grievances of the trade. The Committee conveys its thanks t,o the officers who responded with their views

::19::

t-

to the requeet of the commlttee. At the end, the corrnlttee placed on record its appreciatlon for srt R.v'v.satyanarayana.P.A to the oeputy commleaioner (cT) PunJagutta D'lvtsion for rendcrlng Eecretarlal aealetance ln all ltE meetlnge and ln ths proparation of the rePort. . i
,t***tt

\ \ \ \
J

\ J ) )

t t
)

t
) )

l
) )
D

AI{I{EXURtsI
)

EXTRACT OF THE

RULE /16(./t) OF THE APSST

RULES

\ \ \ U \

goods by 45(4)(.1)Every psrson v{ho conslgns a goods vohlcle or boat shall make out a r{av blll in Form X ln trlpllcate and lssue the (Or'lsinal and dupllcate) manager thoreof duly slgned by hlm' hlspsrson to the ounsr or other oi rsent tn cfrarse of ths goodr vohlclr or boat:

FORM

-X

t
3

(.1)

of a |tlay Btll ghall not bs nocgssarv where p"iron r+ho ls not a dealer transports hls household to " rriilf"t lntended for hls own use from one placethe or other(.and of another -' algo ln respect of the transport and hortlcultural, datry, poultry followlng
Provlded that the lssue

!
t

"git.rttural, other farm Produce;

1. 2.

t
<t

Grass, hay

a
q
q -t tt

3. 4. 5. 6,
T,

straw and Kadbl curds and butter milk sold by dealers Fresrr mllk, excluslvelY deallng 1n them. Flowers used for adrnment.

8. 9.

Ueit otfrer than cannedr preserved, dried. or dehydrated. FiJit* oth6r than Coconuts, which have not been canned, preserved, drled or dehYdrated. garllc whlch have VegiaUfes other than green glnger and nol-Oeen cannedr preserved, drled or dohydratod' Flsh othsr than cannod fish' Betal leaves.

Eggs.

."!l

t 'q

(11) Provlded further that 1n the cass of goods lmported lnto the , $tate from places outslde the stato , the bray blll of the state from which the goods commsnc thelr Journoy ahall lnvoico or a be accepted, lf accompanied by a sa]ebesn approved dellvery by the note or a document in such form, as has
(Commlssloner

of

Comnerclal Taxes)'

-3 -5

-t
*5
-q t v

-q

(1r) For the purpose of clause (1) in aroas notlfled bv the (conrnlssioner of commerclal Taxes) tn thls regard and in the case of flrst check posts through which goods conslgned from outslde the State pass, only tray btlls prlnted undsr the authorityofthstateGovernmentor(theCorrmtsslonerof commerclal Taxes) shall be used. (The printed way bills may bo obtained ln the case of a non-resldent dealer from theconslgneeortheOfflcer.inlchargeoftheflrstcheck post through whlch the goods conslgned by the non-resldsnt dealer passl and 'ln the casa of resident dealer from the rglsterlng authorlty concernod, on paymont of the cost'''
thereof:
)

"-!
""3 *{
{ {' "'q

(Provlded that when way bllls prlnted under the authorlty concernd, ofi payment of the cost thereof:) (commissloner of commerclal Taxes) are not r'eadl1y avallable the for use for any reason, ths bray bllls containingauthoritv seal of the assessing slgnature and offlclal or reglsterlng authorlty havlng Jurlsdlctlon over the consisnor shall be useO-ll.]t., of such prlnted wav bllls')
I

ANNEXURE-

II
ntJil8Efi

t0Rt{$ x-F0R}l 0F IAY SILL ( gEE Ri,LE IiI 1 I'

l,Offtm of l!iu.
e,0ttr of

\ \
3

lllul tiy blll bv

c0n8 I qn0r

of

0rtr ionih

Yoar

3,llul

rnd

lddrlst of tho 0oll3r/

fligrctrutlon tlurbcr

lrr80n contlgnlng,

ttll

goodS

! I l !
5
hr

APO$T

ltAllE
AOORE$S

i
i

csi
$TATE

{.Full lldd1088 of Place{tl fr0l lhlch llane of o l tce '

consrqnsd (bl to rhtch con6lqnod

lllne of olace
Addrss

5,lf

Address
ilt
ln

lho conslgnor l8 trlnSoortlng

oursuincs

900ds

nt

3 tr q
q

gurcht6inq ther: or {cl Fron 0n0 0f th6 sh00s 0r gqdwn t0 ln lggni for srle {d} Frol inoo or qodorn t0 tn0tnsr sh00 or qodoln for 0ur0080 of st0rtqs 0r To hts 0rlncl0ll. hrvtng ourchisld thol on hll bohtlfl 0r lflto salt: or hrs rg0nt for ille 0n conslqnn0nt DtllE

of slle for

ourooss

0f dsllYery to tho luyor' 0r lbI lftsr

ltl

{ilhrch0yir 1t roollclblN and

lrlil

c0rrN800ndlng

rlohrbot 1n Lho box

COIISI0I{ED TlJE I{AI{E AIID ADORE$S OT TltE OEALER/PEfi$OII IO IIIOII I}lE SOOO$ ARE FROII IHOI{ OOOOS TERE PURC}IA$EO OR

{Buyor

or eclf or Alsnt Prtncioal)

Re!i$trstion

llunber

{t

i
r{Al{E

APOSI

3
q
q !

i
:
goode

csT

AOORES$

STATE

0,Degcriolton,0ulntlty rnd vrluo of

Sl, ColnodltY llo, Cods llane

1,

Invotce llo. drts

Yrlue of

I I

ourntitt

qoods

I I I
I I I

I
5
5
-

3 3 3 3

I{ane and sddrsss

of the orner 0f the qoods velttcle or bort by ilhtch

the
goods

conslgned
vohic llunber

',

lo/8ott

Nrn0
Add

ress

I/ts csrtlfy thet t0 besL of

ny/our knorlsdge the otrtlculars furntshsd hors aro true rnd correcN