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The Uttar Pradesh Value Added Tax ACT, 2008
CHAPTER I

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2. Definitions

In this Act, unless there is anything repugnant in the subject or context

(ar). "vehicle" means any kind of mode of transportation used for carriage of goods including motor vehicle constructed or adapted for the carriage of goods, or any other motor vehicle not so constructed or adapted when used for the carriage of goods solely or in addition to passengers including every wheeled conveyance, pull or push cart including animal drawn cart, animal, trailer, trolley, bicycle, tricycle, carrier and such other mode of transportation as may be specified in the notification issued by the State Government in this behalf;