Section 2(a) in Tamil Nadu Motor Vehicles Taxation Rules, 1974
(a)"Act" means the Tamil Nadu Motor Vehicles Taxation Act, 1974 (Tamil Nadu Act 13 of 1974).(aa)[ "Cost of Vehicle" means the total price paid at the time of purchase as ascertained from the authorised dealer or manufacturer as the case may be. [Sro A-38(d)/03: G.O. Ms. No. 650, Home (Transp.), dated the 31st July 2003.]
