Section 74D(2) in The Chhattisgarh Vanijyik Kar Niyam, 1995
(2)Where the goods have been dispatched by a consigning dealer for sale and are delivered to any person other than the consignor himself, the person transporting the goods shall ascertain and keep record of the full name and address with registration certificate number under the Chhattisgarh Commercial Tax Act, 1994 of the dealer taking the delivery or on whose behalf delivery is taken.
