Section 2(f) in GUJARAT CARRIAGE OF GOODS TAXATION ACT, 1962
(f)"private goods vehicle" means any motor vehicle (not being a public goods vehicle) constructed or adapted for use for the carriage of goods, or any motor vehicle not so con- structed or adapted when used for the carriage of goods solely or in addition to passengers (such goods being the property of the owner of such vehicle and the carriage of which Is necessary for the purpose of the business of such owner, not being a business of providing transport), or a vehicle used for any of the purposes specified in sub-section (2) of section 42 of the Motor Vehicle Act, 1939 (IV of 1939) but shall not include any vehicle owned and used by the State Government, a Municipality, District Local Board or Panchayat ;
