Section 74(10) in Orissa Value Added Tax Act, 2004
(10)When a vehicle or boat carrying goods, coming from any place outside the State and bound for any other place outside the State, passes through the State, the driver or other person in charge of such vehicle or boat shall.(a)Declare, in such from and manner before the officer-in-charge of the first check-post or barrier, as the case may be, after his entry into the State, that the goods under transport shall not be unloaded, delivered or sold inside the State;(b)Obtain, in the prescribed manner, a transit pass in such form containing such particulars as may be prescribed, from the said officer; and(c)Deliver the transit pass so obtained to the officer-in-charge of the last check-post or barrier before his exist from the State, failing which, it shall be presumed that the goods carried thereby have been sold within the State by the owner or person in charge of the vehicle or boat:Provided that where the goods carried by such vehicle or boart are, after their entry into the State, transported outside the State by any other vehicle, boat or conveyance, the onus of proving that the goods have actually been moved out of the State shall be on the owner or person-in-charge of the vehicle or boat.Explanation. - Where a vehicle or boat owned by a person is hired for transportation of goods by any other person, the hirer of that vehicle or boat shall, for the purpose of his section, be deemed to be the owner of the vehicle or boat, as the case may be.
