Section 2(1)(c) in The Maharashtra Tax on Entry of Motor Vehicles into Local Areas Act, 1987
(c)"Appellate Tribunal" means the Maharashtra Sales Tax Tribunal constituted under [section 11 of the Maharashtra Value Added Tax Act] [These words and figures were substituted for the words and figures 'section 21 of the Bombay Sales Tax Act' by Maharashtra 32 of 2006, Section 27(a)(i).];