Section 81(1)(a) in West Bengal Value Added Tax Act, 2003
(a)[ where carriage is caused by sale of such goods, two copies of tax invoice or invoice or bill or cash memorandum issued by the seller of such goods and a way bill in the prescribed form in case of such goods or class of goods, as the State Government may, by notification, specify, and such other documents as may be prescribed, or] [Substituted w.e.f. 01.08.2006 by S. 12(28) (a) of WB Act XVIII of 2006 for ]