No person, other than a registered dealer, shall take delivery or transport from any railway station, post-office, airport, business place of any transporter, carrier or transporting agent or any other place whether of similar nature or otherwise in Tripura any consignment of taxable goods despatched from outside Tripura:Provided that this restriction shall not apply to any consignment which does not exceed:(a)in case of goods sold by quintal and kilograme -5 kilograms in weight.(b)in case of goods sold by litre -1 litre in volume.(c)in case of goods sold by meter -1 meters in length.(d)in case of goods sold by piece -1 in number.(e)in case of goods sold by pair -1 pair.(f)in case of precious stones, namely diamonds, emeralds, rubies, real pearl, and sapphires synthetic or artificial precious stones, pearls artificial or cultured -1 gram in weight.
