The Maharashtra Sales Tax on the Transfer of the Right to Use any Goods for any Purpose Act, 1985

1. (1) This Act may be called the Maharashtra Sales Tax on the Transfer of the Right to use any Goods for any purpose Act, 1985.
2. (2) It extends to the whole of the State of Maharashtra.
3. (3) It shall come into force on such date† as the State Government may, by notification in the Official Gazette, appoint.

In this Act, unless the context otherwise requires,—

1. (1) " appointed day " means the date of commencement of this Act;
2. (2) " Bombay Sales Tax Act " means the Bombay Sales Tax Act, 1959;
3. (3) " Commissioner " means the person appointed to be the Commissioner of Sales Tax under the Bombay Sales Tax Act; (Bom. LI of 1959).
4. (4) " dealer " means any person who whether for commission, remuneration or otherwise transfer the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment