Composition under m vat

Dear Surendar Sharma

For understanding the term motor vehicle, reference can be made to Section 2(28) of the Motor Vehicles Act, 1988 . The extract is reproduced as below :

"motor   vehicle"  or   "vehicle"  means  any  mechanically propelled vehicle adapted for use upon roads whether the power of 1    Subs. & ins. by Act. propulsion is  transmitted thereto from an external or internal source and includes  a chassis  to which  a body  has not been attached and a trailer; but  does not include a vehicle running upon fixed rails or a vehicle of  a special type adapted for use only in a factory or in any other enclosed  premises or  a vehicle  having less  than four  wheels fitted  with  engine  capacity  of  not  exceeding  thirty-five  cubic centimetres;

(emphasis supplied)

Referring to the above definition, it can be inferred that second hand motor vehicle includes "truck" within its meaning.