Section 54(1) in The Karnataka Value Added Tax Act, 2003
(1)Where a vehicle is carrying goods taxable under this Act,(a)from any place outside the State and bound for 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 necessary information and obtain a transit pass in duplicate containing such particulars as may be prescribed, from the officer-in-charge of the first check post or barrier after his entry into the State or after movement has commenced from the State, as the case may be, or from the officer empowered for the purposes of sub-section (3) of Section 52, upon interception of the goods vehicle after its entry into the State or after movement has commenced, as the case may be.
