Definitions

Definitions: In this Act, unless the context otherwise requires,—

1. (a) “Accessories” means any attachment to a motor vehicle or any part of a motor vehicle, which is not treated as a spare part, but which is meant for use in connection with the motor vehicle and includes air-conditioning unit, stereo or any other audio-visual equipment;
2. (b) “Assessing authority” means any officer of the Commercial Taxes Department not below the rank of an Assistant Commercial Tax Officer or any other officer authorised by the Government to perform the functions of an assessing authority under this Act;
3. (c) “General Sales Tax Act” means the Andhra Pradesh General Sales Tax Act, 1957;
4. (d) “Government” means the State Government of Andhra Pradesh;
5. (e) “Importer” means a person who brings a motor vehicle into a local area from any place outside the State for use or sale therein and who owns the vehicle at the time of entry of the vehicle into a local area or a person who holds the licence for the registration of such motor vehicle;
6. (f) “Local area” means the area within the limits of a local authority (including a cantonment board) specified in or under the Andhra Pradesh Municipalities Act, 1965, the Hyderabad Municipal Corporations Act, 1955, the Andhra Pradesh Gram Panchayats Act, 1964 or the Cantonments Act, 1924;
7. (g) “Local authority” means a Municipal Corporation, a Municipal Council, a Gram Panchayat, a Mandal Praja Parishad, a Zilla Praja Parishad or a Cantonment Board;
8. (h) “Motor vehicle” means a motor vehicle as defined in clause

1. (28) of section 2 of the Motor Vehicles Act, 1988;
   • (i) “Person” includes a company or body or association or body of individuals, whether incorporated or not, or a firm;
   • (j) “Purchase value” means the value of motor vehicle, as ascertained from the purchase invoice and includes insurance, excise duties, countervailing duties, sales tax, transport fee, freight charges and all other costs incurred by the importer in respect of the motor vehicle till the date of its entry into a local area: Provided that where the purchase value of a motor vehicle is not ascertainable on account of non-availability or non-production of the invoice, the purchase value shall be the value or price as determined in such manner as may be prescribed;
   • (k) “Tax” means the tax levied and collected under this Act.