44AE of IT Act

Gross Vehicle Weight = Total weight of the vehicle and load certified

As per Explanation (a) to Sec. 44AE(7), the expressions "goods carriage", "gross vehicle weight" and "unladen weight" shall have the respective meanings assigned to them in section 2 of the Motor Vehicles Act, 1988 (59 of 1988).

Further, as per Sec. 2(15), of the Motor Vehicles Act, 1988, "gross vehicle weight" means in respect of any vehicle the total weight of the vehicle and load certified and registered by the registering authority as permissible for that vehicle.