Section 16(1) in Andhra Pradesh Motor Vehicles Taxation Rules, 1963
(1)If a motor vehicle is so constructed that a trailer may be partial super-imposition be attached to the vehicle in such a manner as to cause a substantial part of the weight of the trailer to be borne by the vehicle, and if the vehicle is not 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.
