Section 5 in GUJARAT CARRIAGE OF GOODS TAXATION ACT, 1962
5. Tax payable In certain cases :-
(1)Where goods are carried from or to any place outside the state through the State, the tax payable only in respect of their carriage over the distance lying within the limits of the State.(2)Where no separate freight is charged or chargeable in respect of carriage over such distance, the portion of the freight allocable in respect thereof shall be the proportionate freight calculated on the basis of the distance for which the freight is charged or chargeable.
