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(h) "turnover of sales" means sales price including the amount of tax as defined in clause (/) of this section; (i) "year" means a financial year. ( 2 ) Words and expressions used and not defined in this Act but defined In the Bombay Sales of Motor Spirit Taxation Act, 1958 shall have the meanings Bom. LXVI respectively assigned to them in that Act. of 1958. CHAPTER II LEVY OF CESS AND UTILISATION OF PROCEEDS OF CESS