Section 68 in Tamil Nadu Value Added Tax Act, 2006
68. Possession and submission of certain records by owners, etc., of boats.
- The owner or other person in charge of a boat shall carry with him-(a)Bill of sale or delivery note or such other documents as may be prescribed, and(b)Log book; relating to the goods under transport and containing such particulars as may be prescribed and shall submit to such officer as may be prescribed the documents aforesaid or copies thereof within such time as may be prescribed.
