Section 2(s) in Haryana Tax on Entry of Goods Into Local Areas Act, 2008
(s)"importer of a motor vehicle" means a person who brings a motor vehicle into a local area from any place outside the local are for use or sale therein and who owns the motor vehicle at the time of its entry into a local area and includes a person who owns the motor vehicle at the time of its registration in the State under the Motor Vehicles Act;
