Section 71(2) in Chhattisgarh Value Added Tax Rules, 2006
(2)Where the goods have been dispatched by a consigning dealer to "sell" anti 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 Value Added Tax Act, 2005 (No. 2 of 2005) if any, of the dealer taking the delivery or on whose behalf delivery is taken.
