3. Definitions.
In these rules, unless the context otherwise requires:
(a) ‘authority prescribed’ means the authority specified in Rule 59;
(b) ‘Assistant Commercial Tax Officer’ means any person appointed by the Deputy Commissioner by name or by virtue of his office to exercise the powers of an Assistant Commercial Tax Officer;
(c) ‘capital goods’ for the purpose of cancellation of registration shall mean, any plant and machinery including computer systems for the purpose of Rule 14 of these rules;
(d) ‘calendar quarter’ means a period of three months ending on the 31st March, 30th June, 30th September and the 31st December;
(e) ‘exempted transaction’ shall mean the transfer of goods outside the State by any VAT dealer otherwise than by way of sale;
(f) 'Form’ means a form appended to these rules and includes electronic Form on the Commercial taxes department approved internet or intranet website to collect information.;
(The original clause (f) “‘Form’ means a form appended to these rules” was substituted by the G.O MS No 1725 Rev (CT-II) Dept, dated 25-11-2006 w.e.f 25-11-2006.)
(g) ‘Government Treasury’ means a treasury or sub-treasury of the State Government and includes any branch of any bank notified by the Government from time to time;
(h) ‘Section’ means a section of the Andhra Pradesh Value Added Tax Act 2005.
(i) ‘tax fraction’ means the fraction calculated in accordance with the formula;
r .
r + 100
where ‘r’ is the rate of tax applicable to the taxable sale.
(j) ‘the Act’ means the Andhra Pradesh Value Added Tax Act 2005.
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