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2. Definitions.
In these rules, unless the context otherwise requires, (i) “Act” means the Karnataka Value Added Tax Act, 2003; (ii) “ Fees” means any fee leviable under the provisions of the Act and these rules; (iii) “Form” means a Form appended to these rules; (iv) “Government Treasury” means, in relation to a dealer registered within the jurisdiction of the local VAT office or VAT sub-office, the Treasury of the District or the Taluk where the dealer’s principal place of business is situated; (v) “Local VAT office” or “VAT sub-office” means an office specified by the Commissioner to function so in respect of such dealer or class of dealers as may be specified; (vi) “Local VAT Officer” means an Assistant Commissioner of Commercial Taxes in charge of a Local VAT Office; (vii) “Registering Authority” means an officer in charge of a Local VAT office or VAT sub-office. (viii) “Section” means a section of the Act; (ix) “VAT Sub-officer” means a Commercial Tax Officer in charge of a VAT Sub-office
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