Section 22(11) in Himachal Pradesh General Sales Tax Act, 1968
(11)No dealer or any person, including a carrier of goods or agent of a transport company or booking agency acting on behalf of a dealer, shall take delivery of, or transport, from any vessel, station, airport or any other place, whether of similar nature or otherwise, any consignment of goods other than personal luggage or goods for personal consumption, the sale or purchase of which is taxable under this Act, except in accordance with such conditions as may be prescribed with a view to ensuring that there is no evasion of the tax imposed by or under this Act:Provided that no place which is rail head or post office shall be so notified by the State Government.[Explanation-I. [Explanation-I Substituted vide H.P. Act No. 5 of 1991 w.e.f. 1.4.1991.] - In this section the expression "goods carriage" has the same meaning as is assigned to it in clause (14) of section 2 of the Motor Vehicles Act, 1988 (Central Act No. 59 of 1988), but does not include road transport plying in collaboration with rail transport.]Explanation-II. - For purposes of sub-section (7), service of notice on the representative of the owner or the driver or other person-in-charge of the [goods carriage] [Substituted for the words 'goods vehicle' vide H.P. Act No. 5 of 1991 (Sec. 11) w.e.f. 1.4.1991.] or vessel shall be deemed to be valid service on the owner of the goods.]
