Dealers should not only preserve but also produce collateral evidence in the form of transport documents, such lorry receipts or consignment note, etc for proving the transaction of sale.

The court held that Chennai Police are not liable to service tax on Bundobast services prior to 1 June 2012 as the services are sovereign functions.

The association raised the need for an increase in the manpower in the department. To avoid the workloads, the association is suggesting to hire more supporting staff to the existing officers.