"(3) Every transporter shall, in respect of goods taxable under this Act, maintain true record of such goods transported, delivered, or received for transport in such forms as may be prescribed." .
Amendment 10.ln the principal Act, in section 47, in sub-section (1), in clause (a), of section 47. for the portion beginning with the words, "five paise in the rupee" and ending with the words "works contract" the following shall be substituted, namely:- Amendment of section 54.
Amendment of section 7 4.
Amendment of section 75.
Amendment of section 1 06.
Amendment of section 108.
"twelve and half paise in the rupee of the taxable turnover of such works contract".
11 . In the principal Act, in section 54, in sub-section (2), for the words "Seventh Schedule",- the words "Eighth Schedule" shalt be substituted.
12. In the principal Act, in section 74, in sub-section (1 ), for the words, figure and bracket, "sub-section (2)", the words, figure and bracket "sub-section (1 )", shall be substituted.
13. In the principal Act, in section 75, in sub-section (12), in clause (a), for the words, figure and bracket, "sub-section (2)" , the words, figure and bracket "sub-section (1 )", shall be substituted.