Rule 2, Assam Mines and Minerals (Development and Regulation) Act, 1957 (Fees) Rules, 2008 [S4A-5R3]

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) "duty free shop operator" means a person carrying on the running of a duty free shop; (c) "tax invoice" means a tax invoice received, held or disposed of by a duty free shop operator in the course of the running of a duty free shop; (d) "Form GSTR-1" 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.