Section 81(1)(b) in West Bengal Value Added Tax Act, 2003
(b)[ where carriage is caused otherwise than by way of sale of such goods, two copies of forwarding note, delivery challan or document of like nature and a way bill in the prescribed form in case of such goods or class of goods, as the State Government may, by notification, specify, and such other documents as may be prescribed:] [Substituted w.e.f. 01.08.2006 by S. 12(27) (b) of WB Act XVIII of 2006 for ]