Ewb multiple vehicles

Dear Friends

X (consignor) supplies goods withi invoice value of Rs. 60000 to Y (consignee).

But he hires two GTA for this purpose.

GTA 1 was given goods say Rs. 40000 and GTA 2 was given goods say Rs. 20000.

Now the consignment value of GTA 1 and GTA 2 is less than Rs. 50000.

will EWB be issued in such case?

the act does not define consignment value.

is it to be taken as invoice value which in this case is Rs. 60000 or is to be taken as Rs. 40000 and Rs. 20000.

regards

shivani