Section 2(4b) in Karnataka Tax on Entry of Goods Act, 1979
(4b)'goods vehicle' means any kind of vehicle used for carriage of goods either solely or in addition to passengers (other than aeroplanes and rail coaches) and includes push cart, animal drawn cart, tractor-trailer and the like.][[(4c)] [Inserted by Act 28 of 1985 w.e.f.10-9-1985] "[Additional Commissioner]" [Substituted by Act 5 of 1993 w.e.f.1-5-1992] means the [Additional Commissioner] [Substituted by Act 5 of 1993 w.e.f.1-5-1992] of Commercial Taxes appointed under the Karnataka Sales Tax Act, 1957 (Karnataka Act of 1957);]
