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    <title>e-Transit Pass</title>
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    <description>When goods traverse a State between two external places, a transit pass must be obtained at the first check post after entry; prescribed documents must be carried, the original transit pass surrendered at the last check post, and the issuing officer may inspect, seal the duplicate if goods match, or presume sale, assess tax and levy penalties where goods or quantities do not correspond.</description>
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      <description>When goods traverse a State between two external places, a transit pass must be obtained at the first check post after entry; prescribed documents must be carried, the original transit pass surrendered at the last check post, and the issuing officer may inspect, seal the duplicate if goods match, or presume sale, assess tax and levy penalties where goods or quantities do not correspond.</description>
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      <law>VAT / Sales Tax</law>
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