Section 10(2) in Tamil Nadu Motor Vehicles Taxation Rules, 1974
(2)If such a goods vehicle is provided with more than one such trailer but is so constructed that only one such trailer can be used at a time it shall be deemed to be a goods vehicle with alternative bodies, taxation shall be chargeable in respect of the vehicle in combination with that trailer which has the greatest laden weight and no additional tax shall be chargeable in respect of the spare trailers.
