In exercise of the powers conferred by clause (a) of sub-rule (1) of Rule 157 of the Karnataka Value Added Tax Rules, 2005, it is hereby notified with immediate effect that, scrap of non-ferrous metal shall be carried, whether as a result of sale or not, on the strength of a delivery note in Form VAT 505 issued by the registered dealer, who is the consignor or owner of such goods.