Rule 2, Kerala Mines and Minerals (Development and Regulation) Act, 1957 (Records and Returns) Rules, 2012 [S97-N3K]

As at 7 September 2026. In force from 28 October 2012.

In Kerala Mines and Minerals (Development and Regulation) Act, 1957 (Records and Returns) Rules, 2012 [R1D-EMG]. This text from 28 October 2012. No other text held.

Synthetic. This instrument, its title, its number and the words of this section are generated by the register.

Cite: Rule 2, Kerala Mines and Minerals (Development and Regulation) Act, 1957 (Records and Returns) Rules, 2012 [S97-N3K]. Machine: S97-N3K.

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) "tax invoice" means a tax invoice received, held or disposed of by a casual taxable person in the course of the occasional supply of goods or services; (d) "Form GST EWB-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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