Section 2(1)(g) in The Maharashtra Tax on Entry of Motor Vehicles into Local Areas Act, 1987
(g)"Importer" means a person who brings [or causes to be brought] [These words were inserted by Maharashtra 30 of 1989, Section 2(b).] a motor vehicle into a local area from any place outside the State but not being a place outside the territory of Union of India, [for use, consumption or, as the case may be, sale therein] [These words were substituted for the words 'for use or sale therein' by Maharashtra 8 of 2012, Section 12(1) and (2), (w.e.f. 1-5-2012).], and who owns the vehicle at the time of its entry into the local area;