Can anyone identify this blue partial vehicle build?
From a glance it doesn't look like a set as much as something someone might have randomly put together. The two blue 1x2 tiles at the front seem odd, as do the double-stacked black round tiles.

Of all the pieces used it seems the rarest would be the blue steering wheel or the blue seat. It turns out the blue seat piece is used in 'only' 67 different sets.

From that list of sets, only one set seems to resemble this configuration, the 1572 Super Tow Truck from the Town theme, released in 1986. Step 3 of the instructions (as shown below) seems to be quite a close match.