Section 78(2) in The Rajasthan Sales Tax Act, 1994
(2)The driver or the person incharge of a vehicle or carrier or of goods is movement shall-(a)carry with him a goods vehicle record including "challans" and "bills", bills of sale or despatch memos and prescribed declaration forms;(b)[ stop the vehicle or carrier at every check-post, and while entering and leaving the limits of the State, bring and stop the vehicle at the nearest check-post, set up under sub-section (1);] [Substituted by Rajasthan Act 7 of 2002, w.e.f. 8-5-2002.](c)produce all the documents including prescribed declaration forms relating to the goods before the Incharge of the check- post;(d)give all the information in his possession relating to the, and(e)allow the inspection of the goods by the Incharge of the check-post or any other person authorised by such Incharge.Explanation.- For the purposes of this chapter-(i)"vehicle or carrier" shall include any means of transportation including an animal to carry goods from one point to another point;(ii)"goods" shall include animals also; and(iii)"goods in movement" shall means-(a)the goods which are in the possession or control of a transporting agency or person or other such bailer;(b)the goods which are being carried in a vehicle or carrier belonging to the owner of such goods; and(c)the goods which are being carried by a person.
