67. Procedure of accepting goods for transportation from the taxable person (1) No carrier of goods or its agent shall transport or, accept for booking for transportation unless :-      (a) the consignment is covered by a VAT invoice, a retail invoice or a delivery challan; and      (b) a declaration for transport of goods to and from the State  in Form VAT - 36 with original and duplicate foils duly filled by the consignor, if the value of the invoice exceeds rupees ten thousand. (2) The transporter shall issue transport receipt for goods received  and way-bill  in Form VAT-39 and Form VAT-40 ,respectively. (3) The transporter shall enter full particulars of the goods received for transportation in a register to be maintained in Form VAT-41.