Definitions

Definitions.- In this Chapter, unless the context otherwise requires,-

1. (a) "accessories" means air-conditioners, music system and any other articles fitted to a motor vehicle not included in the original invoice;
2. (b) "bring motor vehicle into a local area" means causing the entry of motor vehicle into a local area by bringing it inside the local area or causing it to be brought inside the local area from any place outside the local area;
3. (c) "entry of a motor vehicle 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 it for use or sale therein;
4. (d) "importer of a motor vehicle" means a person who brings a motor vehicle into a local area from any place outside the local area for use or sale therein and who owns the motor vehicle at the time of its entry into a local area and includes a person who owns the motor vehicle at the time of its registration in the State under the Motor Vehicles Act, 1988 (59 of 1988);
5. (e) "motor vehicle" means any vehicle registered or liable to be registered under the Motor Vehicles Act, 1988 (59 of 1988);
6. (f) "purchase value of a motor vehicle" means the value of motor vehicle as ascertained from the invoice and includes the value of accessories fitted to the vehicle, insurance, excise duty, countervailing duties, sales tax, transport fee, freight charges and all other charges incidentally levied on the purchase of motor vehicle: Provided that if the purchase value of a motor vehicle is not ascertainable on account of non-availability of the invoice or if the invoice produced is proved to be false or if the motor vehicle is acquired or obtained otherwise than by way of purchase, then the purchase value of a motor vehicle shall be the market value of a motor vehicle.