EXCISE/ST/VAT : Since cartage Challan issued by Forest Department for transportation from inside forest to depot is only for internal control of forest department, such carting Challan is not equivalent to a consignment note which is issued by transporter as consignment note is a negotiable instrument and transporter is bound to deliver goods to bona fide holder of title, as mentioned in consignment note and such element of 'consignment note' are absent in 'carting Challan' thus,
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