I was told by a collector that this "dump truck" is probably a nickel toy because it is a bit large to be a penny toy. Either way, It was "Made in Germany" by Georg Fischer. His mark is on either side door. This dump truck has a driver in the cab. The wheels are dark red and do turn. The truck does tip up and the back "gate" door opens. This toy is tin litho. It is mustard yellow with black and red details. It measures 4-1/4" deep x 1-1/4" wide x 2" tall.
This toy was played with. There are scuffs and scratches. Where it is a bit darker on the back passenger side there is roughness under the paint.