Transport - Definition - Law Dictionary Home Dictionary Definition transport

Definition :

Transport, carrier or transporting agent means a person who carries on the business of transporting goods on account of any other person into, or outside or within West Bengal. [West Bengal Value Added Tax Act, 2003, s. 2(52)]

Means to carry or convey (a thing) from one place to another, Black's Law Dictionary, 7th Edn., p. 1505.

It means transport from the starting point to the ultimate destination and merely passing through a place in the course of journey does not amount to transporting to that place, P.K. Natesa Mudali v. State of Andhra Pradesh, (1971) 2 Andh WR 233: (1971) Mad LJ Cr 573