ln exercise of the power conferred by section 81 of the West Bengal Value Added Tax Act, 2003 (West Ben. Act XXXVII of 2003), as subsequently amended, the Governor is pleased hereby to specify that where-

(a) a transporter, carrier or transporting agent or any other person, carries from any place in West Bengal in a goods vehicle any consignment of goods as mentioned in the Table below; or

(b) any load of goods as mentioned in the Table below is carried by a person and such vehicle is bound for any place outside West Bengal.

such a transporter, carrier or transporting agent or any other person, or such carrier of load, shall, in addition to a document of title to the goods, carry with him, in respect of such goods, way bill in Form 51 and other documents as referred to in clause (a), or clause (b), of sub-section (1) of section 81, as the case may be :-

Table

2. This notification shall come into force with effect from the 1st day of September, 2006.