38B. [ [Inserted by The Tripura Sales Tax (Second Amendment) Act, 1996, w. e. f. 31.3.1996.]
For carrying out the purposes of section 38 every Transporter, Carrier or Transporting Agent operationg its transport buisness relating to taxable goods in Tripura shall be required to obtain a Certificate of Registration in the prescribed manner from the Commissioner of Taxes on payment of such fees as may be prescribed.]
