When a car is purchased and temporary registration and insurance cover is obtained it becomes a ‘Used Personal Effect’ and thus there is no need for e-Way bill.
The court said that merely because the buyer got the car delivered by carriage, e-way bill can’t be demanded as the nature of transport doesn’t determine liability, but nature of transaction does.
The Kerala HC in Kun Motor Co. Pvt. Ltd. vs The Asst. State Tax Officer on 6 December, 2018