Section 82(4)(b) in Meghalaya Value Added Tax Act, 2003
(b)Is not in existence at the address given in the way bill, tax invoice, invoice consignment note or any document of like nature, the transporter of the consignment of taxable goods by such person or dealer to any place outside, or within or into, Meghalaya shall be deemed to be contravention of the provisions of Section 76 as the case may be, and the Commissioner shall seize such consignment of goods under sub-section (1) (c) of Section 84