Chartered Accountants · Kolkata · Since 2007 +91 98305 33138gaurav@ggoenka.com

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.

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