(1)Every person shall, before transporting any consignment of any taxable goods exceeding the quantity specified in the provisions of Rule 47 from any place inside the State to a place outside Tripura, produce for countersignature before the Superintendent of Taxes or the Inspector, a written declaration in Form XXVII, in triplicate and duly signed containing a correct and complete account of goods carried along with other documents regarding payment of tax under the Act;Provided that if any such person claims that he is not liable to pay any tax under the Act he shall be required to produce necessary documents in support of the claim to the satisfaction of the Superintendent of Taxes or the Inspector of Taxes.(2)The Superintendent or the Inspector of Taxes shall, on being satisfied about the correctness of the statement made in the declaration in Form XXVII and payment of due tax, sign and seal the declaration with the office seal in the space provided and also countersign the challans or bills or tax invoice, thereby, permitting the person to transport the taxable goods outside the State. Two copies of the permit shall thereupon be given to the applicant and the third copy retained by the Superintendent or Inspector of Taxes. The Transporter shall produce one copy of the permit while crossing the last check-post in the State.
