30.Import of goods by the casual trader.
(1) A casual trader, who brings goods from outside the State, shall report to the first Information Collection Centre or Check Post on entry into the State and furnish the second copy of the permission certificate issued by the designated officer and shall declare the quantum of goods in Form VAT-12.
(2) The casual trader referred to in sub-rule (1), shall furnish details of such goods to the designated officer before the commencement of the casual business. The details of the goods imported during the currency of the said business, shall also be furnished to the designated officer forthwith. |