2. Definitions:
(1) in these rules, unless the context otherwise requires:-
(a) "Form" means a form appended to these rules.
(b) 'Government Treasury' means a Treasury or sub-Treasury of the Government.
(c) "General Sales Tax Rules" means the Andhra Pradesh General Sales Tax Rules, 1957.
(d) 'Month' means a calendar month.
(e) 'Ordinance' means the Andhra Pradesh Tax on Entry of goods into Local Areas Ordinance, 2001.
(f) 'Section' means a section of the Ordinance.
(2) The "Words" and "expressions" used but not defined in these rules, shall have the same meaning respectively assigned to them in the Ordinance. |