Inbound Shipments: -Vat Form38 (Inward) is a must for all Inbound Commercial shipments valued over Rs.24,999/- - The Consignee has to procure the forms from the sales tax authorities and has to send the same to the shipper which should be handed over to the pickup staff. Seal and signature of the Consignee, the Shipper and the Sales tax authorities of Haryana, is must. - Form 38 is in two parts - original and counterfoil. The consignee after procuring the form has to fill his Sales tax registration details on the original and have it sent to the Shipper. - At the time of dispatch of the goods the shipper has to fill in the consignment details with value. While the shipment is taken into the state limits of Haryana, the transporter has to fill the vehicle details on the same original foil. - At the time of delivery the original form is to be delivered to the consignee who in turn has submit the same to the sales tax authorities for computation of tax. The counter foil is retained by the consignee after all details mentioned on the original form are copied on the counter foil. - Shipments traveling to Haryana as stock transfer or consigned to an individual with value of Rs 25,000 or more require Form 38. - Any Shipment no matter what the content, with value of Rs 24,999 or less is exempted from Sales tax. But declaration from consignee helps in clearance at checkpost.