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Section 2
The Maharashtra Tax on Sale of Electricity Act, 1963.Maharashtra

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.]

1Superscript markers show text inserted or substituted by a later amendment. The Act carries the markers without the footnotes they refer to, so they are shown without a target.