Section 41(2) in Bihar Value Added Tax Rules, 2005
(2)Where the consignment is to be transported from any railway station, steamer station, air-port or post office the dealer shall endorse the serial number of the declaration in Form D-VIII or Form D-IX, as the case may be, on the railway receipt or other document required for the purpose of obtaining delivery of the consignment and shall also sign the said Form and present the duplicate copy of the Form so filed along with the railway receipt or other document to be furnished for obtaining delivery of the consignment and subsequent to delivery of consignment from any railway station, steamer station, airport or post office, the consignment shall thereafter be transported accompanied with the original copy of the said Form without undue restriction, except for normal checking and inspection enroute, after which the original copy shall be furnished to the appropriate authority and a receipt shall be obtained for the same.
