Central Government Act
Section 42(2) in The Motor Vehicles Act, 1939
(2) In determining, for the purposes of this Chapter, whether a transport vehicle is or is not used for the carriage of goods for hire or reward,-
the delivery or collection by or on behalf of the owner of goods sold, used or let on hire or hire- purchase in the course of any trade or business carried on by him other than the trade or business of providing transport,
the delivery or collection by or on behalf of the owner of goods which have been or which are to be subjected to a process or treatment in the course of a trade or business carried on by him, or
the carriage of goods in a transport vehicle by a manufacturer of or agent or dealer in such goods whilst the vehicle is being used for demonstration purposes, shall not be deemed to constitute a carrying of the goods for hire or reward but the carriage in a transport vehicle of goods by a person not being a dealer in such goods who has acquired temporary ownership, of the goods for the purpose of transporting them to another place and there relinquishing ownership shall be deemed to constitute a carrying of the goods for hire or reward.