a victim of conspiracy its a witch hunt bhatt asserted the state has its own version we have our own let the apex court look into the matter why should we beg for what is our right bhatt asked but only those states which comply with the vat framework developed by the empowered committee would qualify for the compensation transport companies under section 93 of the motor vehicles act 1988 as amended in 1993 by forming rules under state motor vehicles rules transport experts argue that the centre should pass on the authority to the states to impose the service tax on freight charged by transport companies and once the tax is enforced this will also do a lot of good to the road transport sector as a whole