Section 62(3) in Haryana Value Added Tax Rules, 2003
(3)No carrier of goods or agent of a Transport Company or Booking Agency shall transport, accept for booking or release any consignment of goods, the sale or purchase of which is taxable under the Act, unless-(a)the consignment is covered by a copy of purchase invoice or sale bill or delivery note, as the case may be;(b)the particulars regarding consignment intended to be booked are furnished in the forwarding notes in Form VAT-T2 by the consignor;(c)the Transport Receipt bears stamped endorsement from the consignee indicating his full particulars and Registration Certificate number, if any;(d)the person taking delivery of goods or delivering the goods for booking furnishes a letter of authority from the consignee or consignor containing his specimen signatures duly attested; and(e)the transport receipt or the forwarding note in respect of consignment of goods brought from a place outside the State or intended to be booked for a place outside the State by a dealer not registered under the Act is countersigned by the Excise and Taxation Officer of the district or any other officer authorised by him.
