Car purchased for official purpose (Kerala Flood Cess)

Dear Team,

I am planning to buy a car for office purpose.

As per Kerala Flood Cess (KFC) rule, the dealer will levy  @ 1% on all supply of goods or services.

However, as per the Kerala Finance Act, 2019, it is not leviable on the supply of goods made in the furtherance of business by a taxable person to another taxable person within the state.

Please enlighten whether the vehicle purchased for office use can be considered for the furtherance of business and profession so that the KFC can be avoided.

Thanks,

Jerry