DEMO|

The Assam Value Added Tax Act, 2003.
CHAPTER - I : PRELIMINARY

2. Definitions.

In this Act, unless the context otherwise requires,—

(21)"goods vehicle" means any kind of vehicle used for carriage of goods either solely or in addition to passengers and includes an auto vehicle, a bicycle, a rickshaw, a push cart including animal driven cart, an animal carrying load or a person carrying goods, a boat or a steamer or a vessel;