Rule 2, Tamil Nadu Mines and Minerals (Development and Regulation) Act, 1957 (Manner of Application) Rules, 2020 [SE7-6WH]
As at 7 September 2026. In force from 7 February 2020.
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) "taxable person" means a person carrying on the making of taxable supplies; (c) "electronic way bill" means a electronic way bill received, held or disposed of by a taxable person in the course of the making of taxable supplies; (d) "Form GSTR-3B" 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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