Section 269st - cash receipt of > rs. 2 lakhs

When the invoices are different and receipts are also not exceeding 1.99 lakhs per invoice and in aggregate per day................. section 269ST not attracted.......... No penalty u/s. 269 ST........... The goods are not same, though the catagory may be same but goods differ as per the invoice number... For the purchaser it will be disallowed u/s. 40A(3). 

Since different invoices are raised on different dates for different qty, each invoice is separate event hence there is no applicability.