Section 2(7)(a) in Uttaranchal Value Added Tax Act, 2005
(a)a transporter as defined in sub-Section(49) of Section 2 or a transporting agent, whether he has fixed place of business in Uttaranchal or not, who, while holding goods in custody for any person before or after their transportation, or while carrying goods in his vehicle, fails to disclose the name and address of the consignor or consignee in Uttaranchal or fails to furnish a copy of invoice, challan, goods receipt (G.R)/bilty or consignment note or document of like nature in respect of such goods, or