Section 26(3)(a) in Uttarakhand Value Added Tax Rules, 2005
(a)The owner, driver or any other person-in-charge of the vehicle shall, in respect of such goods carried in the vehicle as notified or referred to in sub-Section(1) of Section 48 and as exceed the quantity, measure or value specified in the notification therein, carry with him the following documents -(i)Form of Declaration for Import in Form XVI or Certificate for Import in Form XVII hereinafter in the rules in this chapter referred to as declaration or certificate, as the case may be, in duplicate;(ii)sale invoice, bill or challan ,(iii)authorization for transfer of goods /goods challan hereinafter referred to as trip sheet in triplicate,