Measures to prevent evasion of tax on sales

(1) Where a transporter carries from any place in Sikkim, in a goods vehicle, any consignment of goods and such vehicle is bound for any place outside Sikkim, he shall, in addition to a document of title to the goods, carry with him in respect of such goods, - (a) Where carriage is caused by a sale of such goods, two copies of the bill or cash memorandum issued by the seller of such goods, and the prescribed form containing such particulars as may be prescribed, or (b) where carriage is caused otherwise than by a sale of such goods, two copies of the forwarding note, delivery challan or document of like nature, by whatever name called, issued by the owner or consignee of such goods, and a bill form in the prescribed form containing such particulars as may be prescribed: Provided that the provisions of this sub-section shall not apply where the transporter carrying such goods proves to the satisfaction of the authorised officer that consequent upon a sale of such goods, in the course of export within the meaning of sub section (1) of section 5 of the Central Act, his goods vehicle carrying such goods is bound for such country as the State Government may by notification, specify. (2) The transporter, while carrying the goods referred to in sub section (1) shall stop the vehicle at the checkpost, or at any place when so required by the authorised officer and produce the documents referred to in sub-section (1) along with the document of title to such goods before the authorised officer and shall get countersigned the documents referred to in clause (a) or clause (b), as the case may be, of sub-section (1).