Section 2(1)(g) in The Punjab Tax on Entry of Goods into Local Areas Act, 2000
(g)"motor vehicle" means a motor vehicle as defined in clause (28) of section 2 of the Motor Vehicles Act, 1988 and includes a motor car, motor taxi cab, motor cycle, motor cycle combination, motor scooter, motorette, motor omnibus, motor van, motor lorry and a chassis of a motor vehicle and body or tanker built or meant for mounting on chassis of motor vehicle, but excludes tractors whether on wheels or on tracts;