Download Kerala VAT FORM No. 7C: Permit For Transport of Notified Goods U/S. 46 (3) Under the Kerala Value Added Tax Rules, 2005
As per Kerala vat rule 66(2)
No person shall transport within the State, across or beyond the notified area any consignment of goods if the value thereof exceeds one thousand rupees by any vehicle or vessel unless he is in possession of the records specified in sub-section (3) of section 46.
As per5 section 43(3) -Subject to the provisions of sub-section (4) no person shall transport within the State across or beyond the notified area any consignment of goods exceeding such quantity or value, as may be prescribed, by any vehicle or vessel, unless he is in possession of-
(a) Either a tax invoice or delivery note or certificate of ownership containing such particulars, as may be prescribed, and
(b) a permit in such form as may be prescribed and issued by the officer empowered in this behalf or the assessing authority as the case may be when notified goods, exceeding such quantity or value as may be prescribed, is transported into or out of the State.
Provided that in the case of notified goods the consignment shall be accompanied by a delivery note notwithstanding that it is accompanied by any of the other documents specified in this sub-section.
Explanation I – The term “goods” referred to in this sub-section shall not include luggage of persons who cross the notified area.
Explanation II – For the purposes of this Act transport of goods commences at the time of delivery of goods to a carrier or bailee for transmission and terminates at the time when delivery is taken from such carrier or bailee.