Section 2(1)(p) in Rajasthan Motor Vehicles Taxation Rules, 1951
(p)[ "Purely off highway vehicle" means a motor vehicle either used as a construction equipment or designed and adapted for use in any enclosed premises, factory or mine, equipped to travel on its own source of power.] [Added by Notification No. G.S.R. 45, dated 1.1.2015 (w.e.f. 21.5.1951).]]