Section 80(4) in West Bengal Value Added Tax Act, 2003
(4)The transporter, carrier or transporting agent or any other person shall carry with him the consignment note or the document of like nature containing the declaration duly countersigned under sub-section (3) while transporting the goods through which Bengal and produce such consignment note or document of like nature before the Commissioner of the authority referred to in subsection (2) , at the last checkpost that he reaches before the exit of the vehicle with such goods from West Bengal, and the Commissioner or the authority referred to in sub-section (2) , shall, in the prescribed manner, endorse such consignment note or document of like nature evidence in exit from West Bengal of the vehicle transporting the same goods as are specified in such consignment note and return the same to the transporter, carrier or transporting agent or any other person:Provided that after leaving the first checkpost where any transhipment of goods is made by the transporter, carrier or transporting agent or any other person under any compelling circumstances and if the fact of such transhipment was not declared by him at the first checkpost as required under the first proviso to sub-section (1) , he shall adduce reasons for doing so before the Commissioner or the authority referred to in sub-section (2) , at the last checkpost along with supporting evidence wherever necessary, and if the Commissioner or the authority referred to in sub-section (2) , is satisfied with the reasons adduced or evidence produced by such transporter, carrier or transporting agent or any other person, he shall endorse the countersigned consignment note or document of like nature containing the declaration as required under that sub-section and return the same to the transporter, carrier or transporting agent or any other person allowing movement of the vehicle carrying such goods outside West Bengal.
