As per West Bengal vat Rule 108 Restrictions on, and conditions for, transport of Any consignment of goods by casual dealer, dealer or any other person, from any place in West Bengal referred to in section 73 to any place outside West Bengal referred to in section 81
(1) Any casual dealer, dealer or any other person shall, while transporting any consignment of goods despatched from any place in West Bengal excluding those mentioned in rule 101, to any place outside West Bengal referred to in section 81, either on his own account or an account of any consignee, make over a way bill in Form No. 51 in duplicate, obtainable by him in the manner laid down in rule 110 or rule 111 or rule 112, as the case may be, or a copy of challan in duplicate in respect of such consignment of goods to the transporter referred to in section 81 for carrying such consignment of goods in his goods vehicle:
Provided that the provisions of this sub-rule shall not apply to any consignment of goods-
(a) Where such goods are goods specified in Schedule A to the Act, other than ‘raw jute’, sales of which are tax-free under section 21;
(b) where such consignment of goods being transported by any person or on his account is his personal effects; or
(c) where it appears from the document of title to the goods and bills or cash memorandum, forwarding note, delivery challan or document of like nature, as referred to in sub-section (1) of section 81 that the goods are exposed cinematographic films.
(2) For the purpose of sub-section (1) of section 81, the transporter, who carries goods on behalf of a consignor, shall, in addition to the document of title to the goods, carry with him in respect of such goods the documents referred to in that sub-section along with a way bill or a copy of challan in respect of the consignment of goods made over to him under sub-rule (1) and the trip sheet as defined in the Explanation to sub-rule
(1) of rule 103, and shall produce before the Sales Tax Officer or Assistant Sales Tax Officer posted at the last checkpost before the exit of the goods vehicle from West Bengal.
(3) The authority referred to in sub-rule (2) shall verify the way bill in Form No. 51 or the copy of the challan with reference to any other document produced by the transporter with the consignment of goods transported by him, countersign with its seal and date the duplicate copy of the way bill or challan as the case may be, and record the particulars of such consignment of goods in the register maintained for the purpose, return
the countersigned duplicate copy of the way bill or challan, and documents, if any, and retain the original copy of the way bill.
(4) For the purpose of verifying whether any consignment of goods is being transported in contravention of the provisions of section 81, such Assistant Commissioner or Sales Tax Officer, as may be authorised by the Commissioner to exercise such power at a place other than a checkpost, may demand, at such place near the border of West Bengal where the transporter reaches before exit from West Bengal, production of way bill in Form No. 51 or challan and other documents and shall, thereafter act in accordance with the provisions of sub-rule (3).
(5) Where it appears to the Sales Tax Officer or Assistant Sales Tax Officer of a checkpost, or the Assistant Commissioner or Sales Tax Officer who is competent to exercise his power under section 74 at any other place other than a checkpost, that-
(a) due to failure of any dealer, casual dealer or person no way bill in Form No. 51 or challan can be produced by the transporter before him; or
(b) the description, quantity, weight or value of the goods in any consignment is found on verification to be at variance with the description, quantity, weight or value of goods as disclosed in the way bill or bill or cash memo or challan; or
(c) the documents presented in respect of the goods in any consignment is found to be false or incorrect, either in respect of the description, quantity, weight of such consignment of goods, or the value thereof; or
(d) if it is found that either the consignor or the consignee of goods is not in existence as per records available in the office of the appropriate assessing authority, though he is shown in the documents produced as a dealer registered under the Act of the relevant State, such authority shall prepare a report in the presence of the driver or person in-charge of the vehicle and get such report countersigned by him, or where the driver or person incharge of the vehicle is not a available for any reason, such authority shall prepare a report in the presence of one witness after explaining to him the contents of the report and get the report countersigned by him, and shall, for reasons to be recorded in writing, seize such consignment of goods under section 76 at the checkpost or at any place referred to in sub-section (2) of section 81.
Provided that quantity and weight mentioned in the way bill in Form No. 51 must be in standard units