 This 12 seater did not attract purchase tax, the Government thinking behind this probably assuming that no one would buy a 12¬seater in place of a private car, unless he had about 10 children!As with the older type of 10 cwt van, the new 400E range found plenty of scope for special bodywork.Although the 'official' pickup was not catalogued until February 1961, others had been built by individual bodybuilders to order, as well as tippers, high top vans, etc.