Section 2(3)(ee) in Punjab General Sales Tax Act, 1948

[Cites 0, Cited by 0] [Section 2(3)] [Section 2] [Entire Act]

State of Punjab - Subsection

Section 2(3)(ee) in Punjab General Sales Tax Act, 1948

(ee)[ "Goods vehicle" means any mechanically propelled vehicle adapted for use upon roads whether the power of propulsion is transmitted thereto from an external or internal source and includes a chassis to which a body has not been attached and a trailor constructed or adapted for use for the carriage of goods and any vehicle not so constructed or adapted when used for the carriage of goods solely or in addition to passengers and also includes animal driven or man driven vehicle used for the carriage of goods but does not include a vehicle running upon fixed rails or a vehicle of a special type adapted for use only in a factory or any other enclosed premises and road transport plying in collaboration with rail transport.] [Inserted by Punjab Act 1 of 1994 w.e.f. 29.9.1993.]

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State of Punjab - Subsection

Section 2(3)(ee) in Punjab General Sales Tax Act, 1948