https://www.taxtmi.com/circulars?id=9036 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. en-us Fri, 24 Sep 1976 00:00:00 +0530 Wed, 01 Jun 2011 17:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=9036 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. Circulars Income Tax Fri, 24 Sep 1976 00:00:00 +0530 https://www.taxtmi.com/circulars?id=9036