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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 |
