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[Cites 0, Cited by 0] [Section 2(7)] [Section 2] [Entire Act]

State of West Bengal - Subsection

Section 2(7)(a) in West Bengal Value Added Tax Act, 2003

(a)a transporter, carrier or transporting agent, as defined in the clause (52) who, while carrying any goods in his goods vehicle as defined in clause (16) , fails to disclose the name and address of the consignor or consignee in West Bengal or fails to furnish a copy of the invoice, challan, transport receipt or consignment note or document of light nature in respect of such goods, or