2. Definitions
(1) In these Rules, unless there is anything repugnant in the subject or context:-
(a) “Act” means the Uttar Pradesh Tax on Entry of Goods into Local Areas Act, 2007.
(b) “Form” means a form appended to these rules.
(c) “Section” means a section of the Act.
(2) Words and expressions not defined in these rules but defined in the Act shall have the meanings assigned to them in the Act.