I am a dealer in tractors. I bought 20 tractors from manufacturer. These tractors cannot be brought on motorized conveyances as goods, but they can be driven to my home. These tractors do not have vehicle number. In such cases, is an e-way bill necessary?

In such cases, an e-way bill is necessary. For the purposes of generating e-way bills, the temporary number or any identifiable number associated with the tractor must be used to fill in details about the vehicle number