Sub-section (1) of Section 70 of the Punjab Value Added Tax , Rules 2006Union territory Rules of Chandigarh · 2005
(1) A casual trader, who brings.
. goods from outside the Union Territory, Chandigarh, shall report to the first Information Collection Centre or Check Post on entry into the Union Territory, Chandigarh and fumish the second copy of the permission certificate issued by the designated offICer and shall declar~ the quantum of goods in Form VAT-12.
(2) The casual trader referred to in sub-rule (1), shall furnish details of such goods to the designated officer before the commencement of the causal business. The details of the goods imported during' the currency of the said business, shall also be furnished to the designated officer forthwith.
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