Section 2(2a)(h) in The West Bengal Motor Vehicles Tax Act, 1979
(h)"tractor" means a motor vehicle which is not itself constructed to carry any load (other than equipment used for the purpose of propulsion), but does not include a road-roller [* * *;] [Words 'or a tractor used solely for agricultural purposes' Omitted by W.B. Act 6 of 1992, w.e.f. 25.11.1991.]