The West Bengal Sales Tax Rules, 1995
Chapter XIV : Maintenance of accounts and registers, inspection, production and seizure of accounts and penalty for failure to issue cash memo or bill

206A. Maintenance of registers by transporter, carrier or transporting agent

Every transporter, carrier or transporting agent, to whom the provisions of section 29A apply, shall maintain, in accordance with the provisions of sub-section (1) of section 62A, a true and up-to-date account of every consignment of taxable goods -

(a) transported into West Bengal from any place outside West Bengal in a register in Form 35C, or

(b) transported from any place in West Bengal to any place outside West Bengal in a register in Form 35D, or

as the case may be.