Section 10(1) in Tamil Nadu Motor Vehicles Taxation Rules, 1974
(1)If a motor vehicle is so constructed that a trailer may, by partial super-imposition be attached to the vehicle in such a manner that a part of the weight of the trailer is borne by the vehicle, and if the vehicle cannot be used except in conjunction with the trailer, the vehicle and the trailer shall be deemed to be a goods vehicle, and be known as an articulated vehicle.
