Section 11(2) in The M.P. Motoryan Karadhan Adhiniyam, 1991
(2)No tax shall be leviable on any motor vehicle used or kept for use solely for the purpose of agriculture.Explanation. - For the purpose of sub-section (2) Tractor-Trailer combination belonging to a bonafide agriculturist used for transportation of-(i)agricultural produce grown on the land cultivated personally; or(ii)any material required for the purpose of agriculture, between the land cultivated personally and his place of residence, godown or any market place of such agricultural produce or such material shall he deemed to be used solely for the purposes of agriculture but any other motor vehicle used for transporting agricultural produce shall not be deemed to be used solely for the purposes of agriculture.Explanation (II). - For the purposes of explanation (I) the expressions "bonafide agriculturist" to cultivate personally" and "agriculture" shall have the meanings assigned to them in Madhya Pradesh Land Revenue Code, 1959 (No. 20 of 1959).
