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69. Taxable person to maintain true account of goods received and dispatched.
(1) Every taxable person shall maintain true record of goods received or goods dispatched in a register, which shall be in Form VAT - 43 and Form VAT – 44, respectively.
(2) No person or his authorized agent , shall take delivery of the goods, the sale or purchase of which is taxable under the Act, from or deliver the goods for booking to a carrier of goods including an agent of a Transport Company or Booking Agency, unless ;-
(a) a copy of the purchase invoice or sale bill or VAT invoice or retail invoice or cash memo or delivery challan or declaration for transport of goods to and from the State in Form VAT - 36, if required, as the case may be, covering the consignment, is furnished to the transporter or his representative;
(b) particulars of consignment intended to be booked , are furnished in the forwarding note in Form VAT – 45 to the agent , who takes delivery or delivers goods for booking is in possession of a letter of authority bearing his signatures duly attested from the consignee or consignor, as the case may be;
(c) register in Form VAT - 43 or Form VAT - 44, as the case may be , maintained by a registered person, containing entries in regard to such consignment ,is produced and got authenticated from the carrier of the goods or an agent of the Transport Company or Booking Agency, as the case may be;
(d) stamped endorsement indicating his full particulars and registration certificate number under the Act, if any, is recorded on the transport receipt by the consignee; and
(e) the consignor or the consignee being an unregistered person under the Act, gets the Forwarding Note or the Transport company receipt in respect of consignment of goods intended to be booked to a place outside the State, or brought from a place outside the State countersigned from the Excise and Taxation Officer of the district or any other officer authorised by him.
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