(1)The declaration required to be furnished under the first proviso to sub-section (4) of section 31 shall be in Form VAT-D4 (hereinafter referred to as 'transit slip'):Provided that where tax-free goods exclusively are carried in a vehicle, no transit slip shall be required to be furnished.(2)The transit slip shall be filled in by the owner or person in charge of the goods or owner or driver or person in charge of the goods carrier himself.
