Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 988] [Entire Act] State of Uttar Pradesh - Subsection Section 988(d) in Rules under the United Provinces Excise Act, 1910 (d)Transport shall be by rail only and on condition that all the costs and risks attendant to transport shall be borne by the transporter.