Section 41(1) in Bihar Value Added Tax Rules, 2005
(1)No person shall transport any consignment of goods referred to under sub-section (1) of section 61, exceeding such quantity or value, as maybe specified in the notification, except in accordance with the following conditions, namely: -(a)If any such consignment is to be transported by or on behalf of a dealer, within the state, he shall issue a declaration in Form D-VIII supported by an invoice, cash memo or bill in the case of movement is as a result of sale or a challan in case the movement is otherwise than as a result of sale in respect of goods which is being transported or is otherwise in transit or in transit storage and produce such cash memo or bill and produce such invoice or cash memo or bill or challan, as the case may be, with aforesaid Form of declaration on demand before the authority specified in rule 62.(b)In case of goods being imported from any other state, by or on behalf a dealer who is in possession of a valid certificate of registration, the person transporting the goods or the dealer, as the case may be, shall carry a declaration in Form D-IX supported by a bill or cash memo in case the movement is as a result of sale or a challan in case the movement is otherwise than as a result of sale in respect of goods which is being transported or is otherwise in transit or in transit storage and produce such bill or cash memo or challan, as the case may be, along with the aforesaid Form of declaration on demand before the authority specified in rule 62.(c)In case of goods being exported from the State to any other State, by or on behalf a dealer, the person transporting the goods or the dealer, as the case may be, shall carry a declaration in Form D-X supported by a bill or cash memo in case the movement as a result of sale or a challan in case the movement is otherwise than as a result of sale in respect of goods which is being transported or is otherwise in transit or in transit storage and produce such bill or cash memo or challan, as the case may be, along with the aforesaid Form of declaration on demand before the authority specified in rule 62.
