Section 2 in The Maharashtra Tax on Sale of Electricity Act, 1963
2. [ Definitions. - In this Act, unless the context otherwise requires,-
(a)"Board" means the State Electricity Board constituted under sub-section (1) of section 5 of the Electricity (Supply) Act, 1948 and functioning as such at the commencement of the Electricity Act;(b)"Electricity Act" means the State Electricity Act, 2003;(c)"power utility" shall include the Board, a generating company, a licensee and a person generating electricity primarily for his own use and for the use of his associates;(d)"prescribed" means prescribed by rules made under this Act;(e)"tax" means a tax imposed under this Act;(f)words and expressions used but not defined herein shall have their respective meanings as assigned to them under the Electricity Act.]
