(6)The aforesaid provisions of this section shall apply in respect of such animals, the sales or purchases of which are liabe to tax and which are led by a person as if reference in the aforesaid provisions to a driver or person in charge of a vehicle, boat or animal carrying goods is a reference to the person leading the animal.Explanation:-In this section-(a)"goods vehicle record" means the documents required to be carried by the driver of a transport vehicle under the. Motor Vehicles Act, 1939 (4 of 1939) or the rules made thereunder;(b)"log book" means a register, statement or oilier 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).
