The Maharashtra Tax on Sale of Electricity Act, 1963.
Section 2. Definitions.
1[2. Definitions.- In this Act, unless the context otherwise requires,-
(a) "Board" means the State Electricity Board constituted under sub-section (1) of section 5 of the Electricity (Supply) Act, 1948 (54 of 1948) and functioning as such at the commencement of the Electricity Act ;
(b) "Electricity Act" means the Electricity Act, 2003 (36 of 2003) ;
(c) "power utility" shall include the Board, a generating company, a licensee and a person generating electricity primarily for his own use and for the use of his associates ;
(d) "prescribed" means prescribed by rules made under this Act ;
(e) "tax" means a tax imposed under this Act ;
(f) words and expressions used but not defined herein shall have their respective meanings as assigned to them under the Electricity Act.]
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