Section 81(3) in West Bengal Value Added Tax Act, 2003
(3)If the State Government is, at any time, of the opinion that it would be in the public interest so to do, it may, by notification, exempt from such date, for such period, and subject to such conditions, as may be specified therein, any class or classes of transporter, carrier or transporting agent or person carrying any class or classes of goods referred to in sub-section (1) from carrying the documents referred to in that sub-section.
