Definitions.

(1) In this Act, unless the context otherwise requires, — (a) "cess" means the cess on the turnover of sales of motor spirit levied under section 3; (b) "Collector" means the Collector appointed under section 10 and includes a Special Collector or an Additional Collector appointed under that section; (c) "local authorities " means - (i) a municipality constituted under the Gujarat Municipalities Act, 1963; (ii)a village panchayat constituted under the Gujarat Panchayats Act, 1993; (d) "prescribed" means prescribed by rules; (e) "rules" means rules made under this Act; (f) "tax" means tax, additional tax and turnover tax levied under the Bombay Sales of Motor Spirit Taxation Act, 1958; (g) "Tribunal" means the Gujarat Sales Tax Tribunal constituted under section 28 of the Gujarat Sales Tax Act, 1969, and discharging functions of the Tribunal assigned to it by or under this Act; (h) "turnover of sales" means sales price including the amount of tax as defined in clause (f) of this section; (i) "year" means a financial year. ( 2 ) Words and expressions used and not defined in this Act but defined In the Bombay Sales of Motor Spirit Taxation Act, 1958 shall have the meanings respectively assigned to them in that Act.