Section 70(2)(b) in Tamil Nadu Value Added Tax Act, 2006
(b)The [seller or] [These words have been added by Section 2 of the Tamil Nadu Amendment Act 28 of 2011, given with effect from 1st November 2011] consignor or transferor of the goods shall deliver or cause to be delivered, within the prescribed period, the transit pass to the officer in-charge of the last check post or barrier, before the exit of the goods vehicle from the State.