Section 2 in The Gujarat Motor Spirit Cess Act, 2001
2. Definitions.
(1)In this Act, unless the context otherwise requires,-(a)"cess" means the cess on the turnover of sales of motor spirit levied under section 3;(b)"Collector" means the Collector appointed under section 10 and includes a Special Collector or an Additional Collector appointed under that section;(bb)[ "importer" means a person who carries on the trade of importing motor spirit into the State of Gujarat;] [Clause (bb) inserted by Guj 4 of 2006, dated 2nd March 2006 (w.e.f. 01-04-2006).](c)"local authorities" means-(i)a municipality constituted under the Gujarat Municipalities Act, 1963 (Gujarat 34 of 1964);(i)any inflammable hydro-carbon (including any mixture of hydro-carbons or any liquid containing hydro-carbons) which is capable of being used for providing reasonably efficient motive power for any form of motor vehicle or vessel or any kind of aircraft; and(ii)power alcohol, that is, ethyl alcohol or any grade (including such alcohol when denatured or otherwise treated), which either by itself or in admixture with any such hydro-carbon, is capable of being used as aforesaid, but does not include such form of inflammable hydrocarbon materials as the State Government may by notification in the Official Gazette, specify in this behalf;](ii)a village panchayat constituted under the Gujarat Panchayats Act, 1993 (Gujarat 18 of 1993);(cc)[ "manufacturer" includes a trader preparing any kind of motor spirit by admixture of one or more kinds of motor spirits with or without other petroleum products or alcohol; [Clauses (cc) and (ccc) inserted by Guj 4 of 2006, dated 2nd March 2006 (w.e.f. 01-04-2006).](ccc)"motor spirit" means -(d)"prescribed" means prescribed by rules;(e)"rules" means rules made under this Act;(ee)[ "sale" means a sale of motor spirit made within the State of Gujarat for cash or deferred payment or other valuable consideration, and includes any supply by a society or club or an association to its members on payment of a price or of fees or subscription, but does not include a mortgage, hypothecation, charge or pledge and the words "sell", "buy" and "purchase" with all their grammatical, variations and cognate expressions shall be construed accordingly. [Clause (cc) inserted by Gujarat 4 of 2006, dated 2nd March 2006 (w.e.f. 01-04-2006).]Explanation. - For the purposes of this clause a sale within the State of Gujarat includes a sale determined to be within the State of Gujarat in accordance with the principles specified in sub-section (2) of section 4 of the Central Sales Tax Act, 1956 (LXXVI of 1956).](f)[ "tax" means tax levied on the sale of motor spirit under the Gujarat Value Added Tax Act, 2003 (Gujarat I of 2005), [Substituted by Gujarat 4 of 2006, dated 2nd March 2006 (w.e.f. 01-04-2006).](g)"trader" means a person who carries on the trade or business of buying or selling motor spirit and includes-(i)a manufacturer,(ii)an importer, and(iii)a broker or commission agent working in connection with such business; and the word "trade" or "trading" shall be construed accordingly;(gg)"Tribunal" means the tribunal constituted under section 19 of the Gujarat Value Added Tax Act, 2003 (Gujarat I of 2005) and discharging functions of the Tribunal assigned to it by or under this Act;](h)"turnover of sales" means sales price including the amount of tax as defined in clause (f) of this section;(i)"year" means a financial year.[***] [Sub-section (2) deleted by Gujarat 4 of 2006, dated 2nd March 2006 (w.e.f. 01-04-2006).]
