Section 10 in Tamil Nadu Motor Vehicles Taxation Rules, 1974
10. Additional tax payable in respect of certain vehicles.
(1)If a motor vehicle is so constructed that a trailer may, by partial super-imposition be attached to the vehicle in such a manner that a part of the weight of the trailer is borne by the vehicle, and if the vehicle cannot be 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.(2)If such a goods vehicle is provided with more than one such trailer but is so constructed that only one such trailer can be used at a time it shall be deemed to be a goods vehicle with alternative bodies, taxation shall be chargeable in respect of the vehicle in combination with that trailer which has the greatest laden weight and no additional tax shall be chargeable in respect of the spare trailers.
