Section 30B: Transit of goods through the State and issue of transit pass

Q: What does Section 30B of The Central Sales Tax Act, 1956 (CST Act) deal with?

Section 30B CST Act pertains to "Transit of goods through the State and issue of transit pass". It is part of the The Central Sales Tax Act, 1956, a legislation enacted by the Parliament of India. Section 30B of The Central Sales Tax Act, 1956 (CST Act) governs transit of goods through the State and issue of transit pass. As verified on 19 May 2026.

Q: Is Section 30B CST Act still in force?

Yes, Section 30B of the The Central Sales Tax Act, 1956 is currently in force across the Republic of India.

Q: What is धारा 30B CST Act?

धारा 30B CST Act is the Devanagari Hindi reference for Section 30B of the The Central Sales Tax Act, 1956. Section 30B of The Central Sales Tax Act, 1956 (CST Act) governs transit of goods through the State and issue of transit pass. As verified on 19 May 2026.

Q: What is Dhara 30B CST Act?

Dhara 30B CST Act is the Roman Hindi reference for Section 30B of the The Central Sales Tax Act, 1956. "Dhara" means "Section" in Hindi. Section 30B of The Central Sales Tax Act, 1956 (CST Act) governs transit of goods through the State and issue of transit pass. As verified on 19 May 2026.

Q: How to cite Section 30B of The Central Sales Tax Act, 1956?

Cite as: "Section 30B, The Central Sales Tax Act, 1956 (CST Act)" in legal briefs. For academic writing, use the BlueBook format: The Central Sales Tax Act, 1956, § 30B (India).

Law on Tips Editorial Board

(1)

When a vehicle or vessel carrying goods from any place outside the State and bound for any place outside the State passes through the State, the owner or driver or person in charge of such vehicle or vessel shall obtain a transit pass in the prescribed form for such goods from the officer-in-charge of the first check post after his entry into the State and deliver it to the officer-in-charge of the last check post before his exit from the State.

(2)

If the owner or driver or person in charge of such vehicle or vessel fails to deliver the transit pass for such goods referred to in sub-section (1) to the last check post, it shall be presumed that such goods, which are liable to tax under this Act, have been delivered within the State for sale:

Provided that where the goods carried by such vehicle or vessel are, after their entry into the State, transported outside the State by any other vehicle or conveyance, the onus of proving that goods have actually moved out of the State, shall be on the owner or driver or person in charge of the vehicle or the vessel, as the case may be.

(3)

Where it is presumed under sub-section (2) that the goods carried in a vehicle or vessel have been delivered within the State for sale by the owner or driver or person in charge of the vehicle or vessel, such owner or driver or person in charge of the vehicle or vessel shall be jointly or severally liable to pay tax which shall be assessed and recovered in accordance with the relevant provisions of this Act, irrespective of the limit of any turnover together with an amount of penalty not exceeding twice the amount of such tax as may be assessed, after having given to the person or persons aforesaid an opportunity of being heard by the assessing authority under whose jurisdiction the check post is situate.

(4)

Where any person consigns any goods or transports any goods liable to tax under this Act from another State into the State without any records as provided for under sub-section (2) of section 29 or where the particulars furnished in the documents accompanying the goods are false or the consignor or purchaser stated therein is found to be bogus or nonexistent or is not traceable or where the transporter fails to prove the bonafides of the transport ,it shall be presumed that such goods have been sold in the state by the consignor or the owner of the goods or the transporter or the owner or person in charge of the vehicle or the person in charge of the goods or all of them jointly and they shall be jointly or severally liable to pay tax on such sales which shall be assessed and recovered in the manner provided in sub-section (3).

(5)

For the purpose of this section, the owner or driver or person in charge of the vehicle or vessel shall, unless he is a registered dealer under this Act, be deemed to be a registered dealer for assessment of tax under this Act

(6)

Where the goods enter the state by way import from foreign countries through any air or sea-port and the goods are transport to a place outside the state through a vehicle or vessel, the transit pass shall be obtain from the first check post or from the office of the Commercial Taxes Department near to the airport or sea port, as the case may be, and the provision in the subsection (1) to (5) shall apply accordingly.