Rule 2, Telangana Mines and Minerals (Development and Regulation) Act, 1957 (Fees) Rules, 2017 [SBS-04D]

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) "return" means a return 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.