(1) The movements of all kinds of preparation mentioned in Rule 9 from one place to another place within the State shall be covered by a transport licence in Form S.P.L. VIII issued to the licensee from whom the preparation is transported. One copy of the licence shall be carried with the consignment, another copy shall be sent to the Taluk Excise Officer of the Taluk to which the preparation is transported, the third copy shall be retained in the office as office copy and the fourth copy shall be kept by the licensee as counterfoil.
(2) No person shall, in the course of inter-State trade and commerce, transport any spirituous preparation from one State to another State through the State of Tamil nadu except under a licence in Form S.P.L. VIII granted by the Commissioner.
(3) Any person desiring to transport any spirituous preparation shall apply to the Commissioner in Form S.P.L.VII for the grant of transport licence.
When transport has to be made from one State to another State each such application shall be accompanied by the import and export licence or permit or ―No Objection Certificate‖ issued by the importing and exporting States, allowing the import and export of the spirituous preparation. It is not necessary to produce ―No Objection Certificate‖ or Import permit to obtain transport licence for the transport to be made within the State.
(4) The Commissioner may, on receipt of the application, if he is satisfied that the transport of the spirituous preparation is intended for the purpose of bona fide inter-State trade and commerce, or for the purpose of transport within the State grant the transport licence in Form S.P.L. VIII:
Provided that the Commissioner may refuse to grant the transport licence, if he considers that the spirituous preparation is likely to be misused while it is transported.