Section 61(1) in The Bihar Value Added Tax Act, 2005
(1)A person transporting goods-(a)from any place outside the State of Bihar to any place inside the State of Bihar, or(b)from any place inside the State of Bihar to any place outside the State of Bihar, or(c)from any place within the State of Bihar to any other such place,shall carry a declaration in such form as may be prescribed supported by a cash memo, retail invoice, bill or tax invoice, as the case may be, in case the movement is as a result of sale or a challan in case the movement is otherwise than as a result of sale, in respect of goods which are being transported on a goods carrier, vehicle or a vessel or is otherwise in transit or in transit storage and shall produce such cash memo or bill or tax invoice or challan, as the case may be, along with the aforesaid form of declaration on demand before the prescribed authority:Provided that the Commissioner may exempt, by notification in the Official Gazette, consignments below a particular value or quantity from the requirement of this sub-section in so far as it relates to carrying of a declaration.
