Amendment status not verified — confirm the current text below against the official source.
Sub-section (7) was added ibid., s.31(3). Gujarat Value Added Tax Act, 2003. [2005 : Guj. (a) “goods vehicle record” means the documents required to be carried by the dealer of a transport vehicle under the Motor Vehicle Act, 1988 or the rules made thereunder; (b) “log book” means a register, statement or other record containing particulars of the goods under transport; (c) “trip sheet” means a sheet or other document containing particulars relating to the trip-wise use of a transport vehicle, required to be carried by the driver under the Act referred to in clause (a); (d) “goods under transport” means goods which have been handed over to a carrier and complete delivery thereof has not been taken from such carrier; (e) “carrier” means any person or agency who undertakes to carry or transport goods from one place to another.