Section 2(16) in West Bengal Value Added Tax Act, 2003
(16)"goods vehicle" means any motor vehicle as defined in clause (28) of section 2 of the Motor Vehicles Act, 1988, constructed or adapted for use for transportation of goods or any motor vehicle not so constructed or adapted when used for the transportation of goods, and includes a trailer attached to such vehicle and any means of transportation including an animal to carry goods from one point to another point;
