Section 12(15)(b) in Haryana Tax on Luxuries Act, 1994
(b)no dealer or any person-in-clouding a carrier of goods acting on behalf of a dealer, shall take delivery of, or transport from any station of transport of goods, bus stand or any other station or place of loading or unloading of goods, airport or any other place, whether of similar nature or otherwise other than a post office, any consignment of tobacco referred to above.