2. Definitions.
In these rules, unless the context otherwise requires,-
(a) "Act" means the Central Sales Tax Act, 1956 (74 of 1956);
(b) "Central Rules" means the Central Sales Tax (Registration and Turnover) Rules, 1957;
(c) "Commissioner" means the Commissioner of Value Added Tax appointed under sub-section (1) of section 66 of the Delhi Value Added Tax Act, 2004 (Delhi Act 3 of 2005), or any officer appointed by the Commissioner in accordance with section 66 of that Act; and
(d) "Form" means a form appended to these rules.
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