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The Orissa Value Added Tax Act, 2004
CHAPTER I : PRELIMINARY

2. Definitions

In this Act, unless the context otherwise requires,-

(22). "Goods vehicle" means any motor vehicle constructed or adapted for use solely for carriage of goods, or any motor vehicle not so constructed or adapted but when used for carriage of goods solely or in addition to passengers, and includes any vessel, boat, animal or any other means of conveyance other than railway wagon or coach;