State Act

The Maharashtra Tax on Sale of Electricity Act, 1963.

2[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.]