THE WEST BENGAL VALUE ADDED TAX RULES, 2005
CHAPTER XII : Restrictions on and procedures for transport of any consignment of goods, regulatory measures for movement of such goods through West Bengal, interception, search, seizure and penalty for contravention, certain measures to prevent evasion of tax on sales within West Bengal.

Body 123A. Informing Commissioner electronically of date, time and place of exit of goods vehicle outsideWest Bengal.-

The transporter, carrier, transporting agent or any person shall, for the purpose of subsection (5A) of section 80, inform the Commissioner electronically through the website, of the Commercial Taxes Directorate, www.wbcomtax.gov.in, of the date, time and place of exit of the goods vehicle outside West Bengal.