Road transport vehicle classification bars development rebate for Fork Lift Trucks when ordinarily used or registered for road use. No development rebate is allowable for Fork-Lift Trucks when they qualify as Road Transport Vehicles; the decisive criterion is the ordinary use test, including whether the truck is ordinarily used upon roads or registered with transport authorities, whereas vehicles adapted only for use within a factory or enclosed premises are excluded from that classification.
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Provisions expressly mentioned in the judgment/order text.
Road transport vehicle classification bars development rebate for Fork Lift Trucks when ordinarily used or registered for road use.
No development rebate is allowable for Fork-Lift Trucks when they qualify as Road Transport Vehicles; the decisive criterion is the ordinary use test, including whether the truck is ordinarily used upon roads or registered with transport authorities, whereas vehicles adapted only for use within a factory or enclosed premises are excluded from that classification.
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