Section 76(3)(ii) in Orissa Value Added Tax Act, 2004
(ii)"Person transporting goods" referred to in sub-section (1) shall include the owner, the manager, agent, driver and employee of the owner, a person who is in charge of a place of loading or unloading of goods, or of goods carrier carrying such goods for despatch to other places, or who gives delivery of any consignment of such goods to the consignee.