2. Definitions
(1) In this Act, unless the context otherwise requires,-
(a)'accessories' means car air conditioner, music system or any other article fitted to a motor vehicle which is not included in the original invoice;
(b)'appellate authority' means an appellate authority appointed under Section 6;
(c)'assessing authority' means ar, assessing authority appointed under Section 5;
(d)'entry of 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 the state for use or sale therein;
(e)'AP Value Added Tax' means the Andhra Pradesh Value Added Tax Ac 2005;
(f)'Government' means the State Government;
(g)'Importer' means a person who brings a motor vehicle into a local area from any place outside the State for use or sale therein or who owns the vehicle at the time of its entry into the local area;
(h)'Local area' means the area of jurisdiction of a local authority;
(i)'local authority' means the area within the limits of, a city as declared under the Hyderabad Municipal Corporation Act, 1955, or the Visakhapatnam Municipal Corporation Act, 1979, or the Vijayawada Municipal Corporation Act, 1981 or any other Municipal Corporation in the State, as in force or a municipality as constituted or deemed to have been constituted under the Andhra Pradesh Municipalities Act, 1965, or any notified area, as declared under Section 389-A of the Andhra Pradesh Municipalities Act, 1965 or the area within the limits of Gram Panchayats, under Andhra Pradesh Panchayat Raj Act, 1994;
(j)'motor vehicle' means a motor vehicle defined in clause (28) of Section 2 of the Motor Vehicles Act, 1988 (Central Act 59 of 1988);
(k)'notification' means a notification published in the "Gazette"
(l)'person' includes any company or association or body of individuals whether incorporated or not, a firm, a local authority, a Hindu undivided family, society, club, an individual, the Central Government or the Government of any other State or Union Territory;
(m)'prescribed' means prescribed by rules made under this Act;
(n)'purchase value' means the value of a motor vehicle, as ascertained from the original invoice and includes the value of 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 the 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 proved 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 a motor vehicle of like kind or quality is sold or is capable of being sold, in open market;
(o)'State' means the State of Andhra Pradesh;
(p) 'tax' means tax payable under this Act.
(2) Words and expressions used, but not defined in this Act, and defined in the AP VAT Act, shall have the meanings respectively assigned to them under that Act.
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