In a physical sense it is always better to pull a pallet truck than push a pallet truck.

Pulling imparts an upward force on the leading wheel that increases when the wheel enters a pothole or spoon drain or similar, or a dicontinuity at concrete slab joints, and this automatically reduces the force required to negotiate that discontinuity. In addition pulling a pallet truck means it automatically follows the operator.

However when positioning the pallet you obviously need to push the pallet truck forward - hence good OHS housekeeping should ensure there are no imperfections or discontinuities in the floor at these locations as they can significantly increase the force required to move a pallet truck and thereby increase the risks of soft tissue injury