Section 130(1)(v) in Tripura State Goods and Services Tax Act, 2017
(v)uses any conveyance as a means of transport for carriage of goods in contravention of the provisions of this act or the rules made thereunder unless the owner of he conveyance proves that it was so used without the knowledge or connivance of the owner himself his agent, if any and the person in charge of the conveyance.