Section 21 in Tamil Nadu Motor Vehicles Taxation Act, 1974
21. Saving as to vehicles used for agricultural purposes.
- Nothing in this Act shall apply to a motor vehicle used solely for the purpose of agriculture.[Explanation I. - For the purpose of this section, the expression "purpose of agriculture" includes the transportation, for personal use, of the agricultural produce to, and from, the farm, the threshing field, the rice mill or the storage house and to the market for selling and the expressions "agriculture" and "agricultural produce" shall have the meanings respectively assigned to them in clauses (2) and (1) of section 2 of the Tamil Nadu Agricultural Produce Marketing (Regulation) Act, 1987 (Tamil Nadu Act 27 of 1989).] [Explanation I of section 21 was inserted and the existing Explanation was re-numbered as Explanation II by the Tamil Nadu Motor Vehicles Taxation (Third Amendment) Act, 1993 (Tamil Nadu Act 33 of 1993), which came into force on 1st December 1993.][Explanation II. - A motor vehicle used for transporting agricultural produce of persons other than the owner cultivator shall not, for the purpose of this section, be deemed to be used solely for the purpose of agriculture.] [Explanation I of section 21 was inserted and the existing Explanation was re-numbered as Explanation II by the Tamil Nadu Motor Vehicles Taxation (Third Amendment) Act, 1993 (Tamil Nadu Act 33 of 1993), which came into force on 1st December 1993.]
