Section 58(3) in The Chhattisgarh Value Added Tax Act, 2005
(3)The driver or person incharge of any vehicle or the owner or person incharge of the goods carried in a vehicle (hereinafter referred to as the transporter) transporting such goods as may be notified by the State Government in this behalf (hereinafter referred to as the notified goods) shall carry with him an invoice, bill or challan or any other document by whatever name called relating to the notified goods being transported in the vehicle, issued by the consignor of the goods giving such particulars as may be prescribed.
