THE WEST BENGAL VALUE ADDED TAX RULES, 2005
CHAPTER XI : Cases and manner of issuing a tax invoice, invoice, cash memo or bill, penalty for non-issue or improper issue of tax invoice, invoice, cash memo or bill, and maintenance of accounts registers, documents etc., production, inspection, seizure of accounts, registers, documents etc., furnishing of information, search and seizure of goods, sealing of house, room, warehouse, almirah, etc.

Body 89. Maintenance of registers by transporter, carrier or transporting agent: -

(1) Every transporter, carrier or transporting agent to whom the provisions of section 25 apply, shall maintain, in accordance with the provisions of sub-section (1) of section 70, a true and up-to-date account of every consignment of taxable goods-

(a) transported into West Bengal from any place outside West Bengal in a register in Form no. 47, or

(b) transported from any place in West Bengal to any place outside West Bengal in a register in Form no. 48, or

(c) transported from any place in West Bengal to any other place within West Bengal in a register in Form no. 49, as the case maybe, in addition to the books of accounts, documents, etc that he is generally required to maintain under any other law and for his business.