Section 2: Definition
The Meghalaya Cement Cess Rules,2011State Rules of Meghalaya · 2011
(1) In these Rules, unless the context otherwise requires.
(a) “Act” means the Meghalaya Cement Cess Act, 2010.
(b) “Appropriate Authority” means the Commissioner of Taxes, or any officer as delegated by him;
(c) “Rules” means the Meghalaya Cement Cess Rules, 2011.
(d) “Section” means the Section under this Act.
(e) “Form” means the Section under this Act.
(2) Words and expression used in these rules but not defined and defined in the Act shall have the meaning respectively as assigned to them.
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