(1) No taxable goods, other than those to which the provisiohs of sub-section (3) of section 4 apply, entering a local area shall be transported or removed from a notified place except on production before such officer as may be authorized by the State Government in this behalf of a transport pass granted by the prescribed authority in the prescribed form and under prescribed conditions.
(2) Where it is found to the satisfaction of the prescribed authority that no tax is leviable under this Act on the entry of any taxable goods entering a local area on the ground that they are not for consumption, use or sale in such local area, and the assessment is nil under sub-section (2) of section 5, the prescribed authority shall grant a transport pass certifying that no tax is leviable under this Act.
(3) When the prescribed authority is satisfied that the tax assessable on such goods under section 5 is otherwise than nil and the tax assessed has been paid in full, the prescribed authority shall grant a transport pass certifying that the tax leviable on the entry of such goods has been duly paid.