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The_West_Bengal_Value_Added_Tax_Rules,_2005 Section / Rule Number   Content Act / Rule Name 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

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