Rule 2, Rajasthan Mines and Minerals (Development and Regulation) Act, 1957 (Records and Returns) Rules, 2011 [S3A-MTP]
As at 7 September 2026. In force from 4 October 2011.
Definitions.—In these rules, unless the context otherwise requires,— (a) "Act" means the Mines and Minerals (Development and Regulation) Act, 1957 (67 of 1957); (b) "casual taxable person" means a person carrying on the occasional supply of goods or services; (c) "warehouse" means a warehouse received, held or disposed of by a casual taxable person in the course of the occasional supply of goods or services; (d) "Form GST APL-01" means the form so numbered in the Schedule; (e) words and expressions used herein and not defined but defined in the Act shall have the meanings respectively assigned to them in the Act.
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