Section 75(1) in Chhattisgarh Value Added Tax Rules, 2006
(1)When a vehicle carrying goods coming from any place outside the State and bound for any other place outside the State, passes through the State, the driver/any other person in-charge of the vehicle shall submit challan or any other document, containing following particulars, issued by the transporter, in triplicate to the Check Post Officer of the check post located at/near the point of entry into the State (hereinafter referred to as the Entry Check Post) :-
