Section 2(1)(l) in The Maharashtra Tax on Entry of Motor Vehicles into Local Areas Act, 1987
(l)"purchase value" means the value of a motor vehicle, as ascertained from original invoice and includes the value of accessories fitted to the vehicle, [excise and countervailing duties] [These words were substituted for the words 'insurance, excise duties, countervailing duties, transport fee, freight, charges and all other charges incidentally levied on the purchase of motor vehicle' by Maharashtra 32 of 2006, Section 27(a)(iv)]: