Section 51(2) in Gujarat Value Added Tax Rules, 2006
(2)(a)Every movement within the State for the goods specified by the Commissioner shall be accompanied by Form 402.(b)In the case of movement of goods within the State for the goods specified by the Commissioner, Form 402 in a book of twenty- five leaves shall be obtained from the registering authority duly authenticated by a payment of a fee of rupees twenty-five in court fees stamp.
