32Any other interpretation of that concept would undermine, in particular, the objective of eliminating disparities capable of distorting competition in the road transport sector. An undertaking which carried out its activities in the field of the production, transport and distribution of gas, but which also supplies domestic gas appliances, while exempted from the requirement to install and use a tachograph in vehicles used for the transport of such appliances would enjoy a competitive advantage over other undertakings which only supply such appliances, since it would save the cost of installing and maintaining tachographs in such vehicles which other undertakings supplying domestic gas appliances have to bear (British Gas, paragraph 19).
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