Hilux pays zero luxury tax, Fortuner doesn't — same chassis, is that fair?

Double cab pickups in Sri Lanka are classified as goods vehicles, so they skip the luxury tax entirely. But the Toyota Hilux double cab and the Fortuner SUV share the same IMV ladder-frame chassis and, depending on trim, the same diesel engine — yet the Fortuner can get hit with a luxury levy that adds a big chunk on top of CIF once it crosses the threshold. Officials say the exemption exists because cabs are used for farming, construction and small business work, not just personal trips. Critics say it's an open loophole: anyone who wants a big diesel 4x4 for the school run just buys it as a 'cab' and pays nothing extra, while a family that wants the same size vehicle as a proper SUV gets taxed hard. Is this actually about protecting tradesmen, or has it become a tax dodge for people who never haul anything heavier than groceries? If you've bought or looked at a double cab for personal use, what did you actually save compared to the SUV version? මේක ව්‍යාපාරිකයන්ට විතරක් වාසියක් ද, නැත්නම් සාමාන්‍ය අයටත් පාරක් තියෙනවද?