Section 51(4) in Gujarat Value Added Tax Rules, 2006
(4)(a)Form 402 shall be duly filled in triplicate by the consignor;(b)'Triplicate' copy of Form 402 shall be retained by the consignor and 'Original' and 'Duplicate' copies shall be carried along with the vehicle in which the goods are moving;(c)During the movement of the goods if any of the designated check-post or barrier is encountered, the 'Original' and 'Duplicate' of the Form 402 shall be got endorsed by the Officer-in-charge of such check-post or barrier and 'original' shall be deposited with such officer:Provided that during such movement, no check-post or barrier is encountered, the 'Original' form shall be handed over to the person to whom delivery of the goods is to be made;(d)The 'Duplicate' of the Form 402 shall be kept by the carrier of the vehicle throughout its journey in the State.
