Section 3(j) in Tamil Nadu Motor Vehicles Taxation Rules, 1974
(j)a vehicle for which permission as required under sub-rule (6) of rule 172 of the [Tamil Nadu Motor Vehicle Rules, 1989, was obtained from the concerned transport authority shall not be deemed to be used or kept for use in this State.] [Substituted by G.O. Ms. No. 636, Home (Transp. I), dated the 16th April 1996 (SRO A 66/96).]]
