Section 2(1)(f) in The Maharashtra Tax on Entry of Motor Vehicles into Local Areas Act, 1987
(f)"Entry of Motor Vehicle into a local area" with all its grammatical variations and cognate expressions, means entry of motor vehicle into a local area from any place outside the State but not being a place outside the territory of Union of India, [for use, consumption or as the case may be, sale therein] [These words were substituted for the words 'for use or sale therein' by Maharashtra 8 of 2012, Section 12(1) and (2), (w.e.f. 1-5-2012).];