Rule 2, Karnataka Mines and Minerals (Development and Regulation) Act, 1957 (Licensing) Rules, 2015 [SAG-775]

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) "job worker" means a person carrying on the treatment or processing of goods belonging to another person; (c) "shipping bill" means a shipping bill received, held or disposed of by a job worker in the course of the treatment or processing of goods belonging to another person; (d) "Form GSTR-9" 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.