I. HIGH COURT21 Sleevco Traders vs. Additional Commissioner, Commercial Tax [2022] 138 taxmann.com 424 (Allahabad) Date of order: 17th May, 2022
In a “bill to purchaser - ship to consignee” transaction, once the validity of the e-way bill is generated by the sender (i.e. supplier of the supplier), the fact that the supplier has not taken delivery of the goods during transit and that the goods mentioned on the tax invoice issued by the supplier to the ultimate customer and the goods being transported under the e-way bill are not disputed, there cannot be said to be a contravention of the law on the ground that the tax invoice issued by the supplier is not covered by another e-way bill
FACTSThe petitioner is in the business of purchase and sale of PVC Resin. The petitioner received a purchase order from a customer in U.P. In turn, the petitioner placed its purchase order on a vendor in Maharashtra. The vendor shipped the goods directly to the said customer in U.P. under the cover of a tax invoice which was billed to the petitioner as the buyer and consigned to the customer in U.P. Further, the e-way bill was also generated where the sender’s name was mentioned as that of the vendor in Maharashtra and as purchaser, the name of petitioner was mentioned and under the “ship to” column, the U.P. customer’s name was mentioned. While the said consignment was thus transported from Maharashtra to
