Section 46(1) in Assam General Sales Tax Act, 1993
(1)No person shall transport or authorise the transport of from any railway station, steamer station, airport, post office or any other place whether or a similar nature or otherwise notified in this behalf by the State Government, any consignment of such goods as may be specified by the State Government from time to time by notification in the Official Gazette exceeding such quantities and except in accordance with such conditions as may be specified in such notification, with a view to ensure that there is no evasion of any tax payable under this Act.
