Section 3 in GUJARAT CARRIAGE OF GOODS TAXATION ACT, 1962
3. Levy of tax :-
Subject to the provisions of this Act, with effect from such date as the State Government may by notification in the Official Gazette appoint, a tax shall be levied and collected on all goods carried by road in the State-(a)when carried in a public goods vehicle, at a rate of three per cent of the freight charged or chargeable for their carriage; and(b)when carried In a private goods vehicle at the rate of four-tenths of a naya paisa per metric tonne per kilometer:Provided that no such tax shall be leviable on goods that are the property of the Central Government, including the Indian Railways, or are transported in departmental vehicles (not being public goods vehicles) owned by either.
