Payment in cash transporters upto Rs 35000

As per Section 40a3, please clarify whether we can pay transporters in cash. There is one case example. Goods transport agency e.g. Shambu nath transport Company sends material in its 5 different trucks in a day and each truck has transportation G.R. value of Rs 20000. Can we pay Rs 20000/- to each truck in a day aggregating to Rs 1.00 lakh for 5 trucks. Is truck considered single person or transport company consider single person?