Section 43A(1) in Uttaranchal Value Added Tax Act, 2005
(1)Notwithstanding anything contained in Section-43 the owner or a person duly authorized by such owner or the driver or person-in-charge of a vehicle or of goods in movement, as the case may be (hereinafter referred to as the transporter), who intends the movement of goods exceeding such quantity or measure or of such value as may be notified by the state Government in that behalf, from any place in the state to any place outside state or from any place in the state to any other place in the State or from any place in the state to any other place in the State passing through any other State, before movement of goods, shall prepare information in this regard in the prescribed Form [hereinafter called the "Lorry Challan"] containing individual serialized number, the name and complete address of the consignor and consignee, quantity and description of goods, details of invoice/ challan (as applicable), and document of title to goods/ GR/ Bilty or like other such documents in respect of such goods and other information, in a manner, as may be prescribed.Provided that the Government, by a Notification, may provide for the submission of "Lorry Challan" to the prescribed authority before the movement of goods, in such form and in such manner, including online manner, as may be prescribed in the Notification.
