Section 2(1)(h) in Rajasthan Motor Vehicles Taxation Rules, 1951
(h)[ "Chassis" means a motor vehicle supplied by the manufacturer to the dealer or sold by the manufacturer directly to the buyer, without a body or platform for carrying goods or passengers, whether with or without a driver's goods or passengers, whether with or without a driver's cowl or cabin, and includes 'semi-trailers' 'or horses' sold as such; [Clauses (h) to (n), Inserted by Dated 31-03-97 Published in Rajasthan Gazette, dated 31-03-1997, page 289]