Section 2   [ View Judgements ]


(1) In this Act, unless the context otherwise requires, -

(a) "Accessories" means the car air-conditioner, music system and any other article fitted to a motor vehicle and which is not included in the original invoice;

(b) "Appellate Authority" means an Appellate Authority appointed under section 6;

(c) "Appellate Tribunal" means the Maharashtra Sales Tax Tribunal constituted under section 21 of the Bombay Sales Tax Act;

(d) "Assessing Authority" means any officer appointed under section 5;

(e) "Bombay Sales Tax Act" means the Bombay Sales Tax Act. 1959;

[1] [(e-a) "designated officer" means an officer designated to be the designated officer under section 10A";

[2] [(e-1) "dealer in motor vehicles" means a person shose principal business offering, selling or both buying and selling motor vehicles.

(f) "Entry of Motor Vehicles into a local area" with all its grammatical variations and cognate expressions, means entry of motor vehicle into a local area from any place outside the State but not being a place outside the territory of Union of India, for use or sale therein;

(g) "Importer" means a person who brings a motor vehicle into a local area from any place outside the State but not being or cause to be brought a place outside the territory of Union of India, for use or sale therein, and who owns the vehicle at the time of its entry into the local area;

(h) "Local area" means the area within the limits of,-

(i) a Municipal Corporation established under the Bombay Municipal Corporation Act, the Bombay Provincial Municipal Corporations Act, 1949, and the City of Nagpur Corporation Act. 1948;

(ii) a Municipal Council established under the Maharashtra Municipalities Act, 1965;

(iii) a Zilla Parishad established under the Maharashtra Zilla Parishads and Panchayat Samitis Act, 1961;

(iv) a Notified area committee or a cantonment board constituted or established under any law for the time being in force;

(i) "motor vehicle" means a motor vehicle as defined in clause (18) of section 2 of the Motor Vehicles Act, 1939 and includes motor cars, motor taxi cabs, motor cycles, motor cycle combinations, motor scooters, moterette, motor omnibuses, motorvans, motor lorries and chassis of motor vehicles and bodies or tankers built or meant for mounting on chassis of motor vehicles, [3] [* * *]

(j) "person" includes any company or association or body of individuals whether incorporated or not, and also a Hindu undivided family, a firm, a local authority or any State Government;

(k) "prescribed" means prescribed by rules;

(l) "purchase value" means the value of motor vehicles, as ascertained from original invoice and includes the value off accessories fitted to the vehicle, insurance, excise duties, countervailing duties, sales tax, transport fee, freight charges and all other charges incidentally levied on the purchase of a motor vehicle;

Provided that, where purchase value of a motor vehicle is not ascertainable on account of non-availability or non-production of the original invoice or when the invoice produced is provided to be false or if the motor vehicle is acquired or obtained otherwise than by way of purchase, then the purchase value shall be the value or price at which motor vehicles of like kind or quality is sold or is capable of being sold, in open market;

(m) "rules" means rules made under this Act;

(n) "State" means the State of Maharashtra;

(o) "tax" means the tax payable under this Act.

(2) Words and expression used but not defined in this Act shall have the meanings assigned to them under the Bombay Sales Tax Act.


1. This clause (ea) was inserted by Mah. Act No. 30 of 1989 dated 28-8-1989

2. Clause (e-1) was inserted by Mah. Tax Laws (Levy and Amendment) Act, 1988, Act No. 9 of 1988 dated 22-4-1988 with effect from . 30-9-1987

3. These words were deleted "but excludes tractors whether on wheels or on tracts" by Mah. Act No. 22 of 1998 dated 11-8-1998 Section 2

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