Section 2(1)(b) in The M.P. Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Niyam, 1976
(b)"Month" means month of the year which the dealer follows for the purpose of the [VAT Adhiniyam] [Substituted by Notification No. A-5-1-2006-1-V (72), dated 31-10-2006.];(bb)[ "Motor Vehicle" means a motor vehicle as defined in clause (18) of Section 2 of the Motor Vehicles Act, 1939 (No. 4 of 1939)] [Inserted by Notification No. A-5-5-1986-(47)-ST-V, dated 14-5-1986.];