(1) In these rules unless the context otherwise requires, - Definitions.
(a) 'Act' means the Arunachal Pradesh Entry Tax Act, 2010 (Act NO.5 of 201 0) ;
(b) 'Form' means a form appended to these rules;
(c) 'Rules' means Arunachal Pradesh Entry Tax Rules, 2011 ;
(d) 'Month' means a calendar month;
(e) 'Quarter' means the respective quarter of the year ending on the 30th June, 30th September, 31st December, 31st March;
(f) 'Registered Dealer' means a dealer registered under the Arunachal Pradesh Goods Tax Act, 2005.
(2) Words or expressions used and not defined in these rules but defined in the Act or the Arunachal Pradesh Goods Tax Act, 2005 or the framed thereunder shall have the same meanings respectively assigned to them in the Act or in the Arunachal Pradesh Goods Tax Act, 2005 or the Rules framed thereunder, as the case may be.