Section 2(1b)(n) in The West Bengal Additional Tax and One-Time Tax on Motor Vehicles Act, 1989
(n)"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 [* * *] [The words 'or a tractor used solely for agricultural purpose' omitted by W.B. Act 5 of 1992 w.e.f. 25.11.1991.];