Section 27 in Andhra Pradesh General Sales Tax Act, 1957
27. Possession and submission of certain records by owners, etc. of goods vehicles.
- The owner or other person in charge of a goods vehicle shall carry with him(i)bill of sale or delivery note,(ii)goods vehicle record or trip sheet, and(iii)such other documents as may be prescribed.relating to the goods under transport and containing such particulars as may be prescribed and shall submit to the Commercial Tax Officer, having jurisdiction over the area in which the goods are delivered the documents aforesaid or copies thereof within such time as may be prescribed.
