The two buses were going one behind the other when the truck from West Bengal rammed into the first bus and moved it backwards to hit the second one at Doholapara, under Sorbhog Police Station, at about 4.30 AM, police said.
The buses overturned under the impact of the collision. The collision killed 28 people, including the drivers of the buses, on the spot and injured 10 others.
The driver of the truck, who was allegedly in an inebriated state, has been arrested.
Several families were wiped out in the accident as the victims were travelling from Kholkholi and nearby villages in Dhubri district in the two buses to work for long periods in two brick kilns at Rangia in Kamrup district, they said.
The two mini buses were packed with the people, their utensils, foodgrains, personal belongings, etc.
The injured were admitted to Barpeta Medical College Hospital and Bongaigaon Civil Hospital.