42. Restrictions and conditions in respect of Import of goods into the State by Rail, River, Air or Post or any other place under section 77(1).—
(1) No person shall take delivery or transport from any Railway Station, Steamer Station, Post Office, Air Port, carrier delivery point or any other place whether of similar nature or otherwise in Assam any consignment of taxable goods despatched from outside Assam:
Provided that this restriction shall not apply to any consignment which does not exceed –