43. Requirement Of Keeping Cash Memo Or Bill, [Tax Invoice, Purchase Voucher] [Inserted vide the TVAT (First Amendment) Rules, 2011 (w.e.f. 17-08-2011).] During Transportation.
(1)Every dealer or any person shall on his behalf, carrying any taxable goods in excess of the quantity specified in Rule 47 from one place to another within the State after purchasing the same from any dealer keep with him the cash memo or the bill / [tax invoice or purchase voucher] [Substituted vide the TVAT (First Amendment) Rules, 2011 (w.e.f. 17-08-2011).] of such purchase.(2)Failure to keep the cash memo or the bill or [tax invoices or purchase vouchers] [Substituted vide the TVAT (First Amendment) Rules, 2011 (w.e.f. 17-08-2011).] as a proof of purchase from a dealer within the State shall give rise to the presumption that such goods have been brought or carried for evasion of tax in contravention of the provisions of the Act and Rules.
