Section 68(1) in The Maharashtra Value Added Tax Act, 2002
(1)Where a vehicle is carrying taxable goods, -(a)from any place outside the State to any place outside the State and passes through the State; or(b)imported into the State from any place outside the country and such goods are being carried to any place outside the State,the driver or any other person-in-charge of such vehicle shall furnish the prescribed information and obtain a transit pass in the prescribed form, in duplicate, from the officer-in-charge of the first check-post or barrier after its entry into the State or after movement of such goods has commenced from the State, as the case may be, or from the officer to whom powers have been delegated under sub-section (1) of section 77 upon interception of the goods vehicle after its entry into the State or after movement of such goods has commenced, as the case may be.
