Section 81(1) in West Bengal Value Added Tax Act, 2003
(1)Where a transporter, carrier or transporting agent or any other person carries from any place in West Bengal in a goods vehicle, any consignment of goods, or any load is carried by a person and such vehicle is bound for any place outside West Bengal, he shall, in addition to the document of title to the goods, carry with him, in respect of such goods,-(a)[ where carriage is caused by sale of such goods, two copies of tax invoice or invoice or bill or cash memorandum issued by the seller of such goods 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, or] [Substituted w.e.f. 01.08.2006 by S. 12(28) (a) of WB Act XVIII of 2006 for ](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 ]Provided that the provisions of this sub-section shall not apply where the transporter, carrier or transporting agent or any other person carrying such goods proves to the satisfaction of the Commissioner that consequent upon a sale of such goods in the course of export within the meaning of sub-section (1) of section 5 of the Central Sales Tax Act, 1956,(74 of 1956.) , his goods vehicle carrying such goods is bound for such country as the State Government may, by notification specify.
