Section 2(1A) in The Gujarat Motor Vehicles Tax Act, 1958
(1A)[ "cost of vehicle", in relation to [Clause (1A) substituted by Gujarat 4 of 2007, dated 30th March 2007 (w.e.f 01-04-2007)](a)a vehicle manufactured in India means the sale price of the vehicle as shown in the sale invoice of the vehicle issued either by the manufacturer or the dealer of the vehicle; and(b)a vehicle imported into India means sum of value of vehicle as assessable under the Customs Act, 1962 (52 of 1962) and endorsed as such in the Bill of Entry under that Act including the amount of custom duty and any other duty, cess or charges paid or payable thereon;]
