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The_West_Bengal_Value_Added_Tax_Rules,_2005
Section / Rule Number   Content   
 
99 Restriction on transport of any consignment of goods despatched from any place outside West Bengal
100 Procedure for transport from railway station, steamer station, port, airport, or post office, of any consignment of goods despatched from any place outside West Bengal
101 Procedure for transport from railway station, steamer station, port, airport, etc. of any consignment of goods despatched from any place outside West Bengal and bound for any place outside West Bengal
102 Procedure for transport of goods into West Bengal by air courier service under certain situation
103 Procedure for transporting consignments of goods across or beyond a check post other than a railway station, steamer station, etc
104 Procedure for transport from places other than check posts in West Bengal of consignment of goods despatched from places outside West Bengal
105 Security from dealer, other than registered dealer, casual dealer or any other person, for issuing way bills
106 Special procedure for transport of goods referred to in section 73 by certain organisations
107 Restriction on, and conditions for, transport of any consignment of goods from one place in West Bengal to any other place in West Bengal
108 Restrictions on, and conditions for, transport of any consignment of goods by dealer
109 Manner of giving custody of seized goods to a transporter
110 Authority from whom and the manner in which, waybills to be obtained by registered dealers
111 Authority from whom and the manner in which, waybill to be obtained by dealer
112 Authority from whom and the manner in which, waybills to be obtained by casual dealers
113 Maintenance of register of waybills
114 Copy of way bills retained by Sales Tax Officers or Assistant Sales Tax Officers
115 Reporting of loss of blank waybill forms to appropriate assessing authority
116 Surrender of unused blank waybill forms by registered dealers for cancellation
117 Surrender of unused blank waybill forms by any unregistered dealer, casual dealer or any other person
118 Contravention of section 73 or section 81 for unauthorised use of way bill in Form 50 or Form 51
119 Punishment for breach of the provisions in respect of waybill forms
120 Interception, detention and search of road vehicle under section 74