Section 4(1) in GUJARAT CARRIAGE OF GOODS TAXATION ACT, 1962
(1)The tax shall be collected by the operator and shall be paid to the State Government in accordance with the provisions of this Act and the rules, if any:Provided that the State Government may enter into an agreement, whether by way of a reciprocal agreement or otherwise, with the Government of any other State in respect of or for the collection tax.
