Section 42(5) in Gujarat Value Added Tax Rules, 2006
(5)In case of transfer of goods within the State or outside the State, the dealer shall account such transfer by issuing stock transfer note or consignment note and all the details as mentioned in clauses (a) to (i), in sub-rule(4) or whichever is applicable shall be invariably described in the stock transfer note or consignment note. The stock transfer note or consignment note shall be signed by the person whose specimen signature has been furnished to the registering authority under section 66A.
