Section 46(14) in Assam General Sales Tax Act, 1993
(14)The owner or other person in-charge of a boat or goods vehicle shall carry with him :-(i)Bill of sale or delivery note or such other documents as may be prescribed, and(ii)Log-book or, as the case may be, Goods Vehicle Record or Trip Sheet, relating to the goods under transport and containing such particulars as may be prescribed and shall submit to such officer as may be prescribed the documents aforesaid or copies thereof within such time as may be prescribed.
