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    <title>Sugarcane transporters not classified as &quot;Goods Transport Agency&quot; due to lack of consignment notes; Section 65(105)(zzp) inapplicable.</title>
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    <description>GTA service - non-issuance of consignment note - the Transporters cannot be called ‘Goods Transport Agency’ and, hence, in these cases, the service of transportation of sugarcane provided by the transporters would not be covered by Section 65(105)(zzp).</description>
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      <description>GTA service - non-issuance of consignment note - the Transporters cannot be called ‘Goods Transport Agency’ and, hence, in these cases, the service of transportation of sugarcane provided by the transporters would not be covered by Section 65(105)(zzp).</description>
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