(1) In this Act, unless the context otheswise requires,—— Definitions.
(a) "cess" means the cess payable on the taxable turnover of motor spirit levied under section 3;
(b) "dealer" means any person who carries on the business of buying, selling, supplying or distributing motor spirit;
(c) "registered dealer" means a dealer registered under this Act;
(d) "rules" means rules made under this Act;
(e) "tax" means tax and addtional tax payable under the VAT Act;
(f) "taxable turnover" in relation to a dealer means that part of dealer‘s turnover which remains after deducting therefrom the sale price of motor spirit at the hands of the registered dealer from whom it has been purchased, subject to the condition that the selling registered dealer has paid cess on such sale price;
(g) "turnovere" means aggregate of the amount of sale prices received and receivable by a dealer in respect of any sale or supply or distribution of motor spirit including the amount of tax as defined in clause (e);
(h) "VAT Act" means the Madhya Pradesh Vat Act; 2002 (No. 20 of 2002).
(2) Words and expressions used herein and not defined but defined in the VAT Act, shall have the meanings respectively assigned to them in that Act.
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