In these rules, unless there is anything repugnant to the subject or context—
(a) "Act" means the Tamil Nadu Value Added Tax Act, 2006;
2 [(aa) “Authority” means the authority constituted by the Government under Section 48-A of the Act.]
(b) "departmental representative" means an officer appointed by the State Government to receive on behalf of the assessing authority, notices issued by the Appellate 3 [Deputy] Commissioner or Appellate 3 [Joint] Commissioner and to appear, act and plead on behalf of the assessing authority before the Appellate Assistant Commissioner or Appellate Deputy Commissioner, as the case may be;
(c) "Form" means a form appended to these rules;
(d) “Government Treasury” means a treasury or sub-treasury of the State Government and includes State Bank of India or any other bank authorised by the Government from time to time;
(e) "importer" means any dealer who imports goods into the State from outside India;
(f) "month" means a calendar month;
1. These Rules have come into force from 1 st January 2007 vide Notification No. SRO A(a-1)/2007-G.O.Ms.No.1, Commercial Taxes and Registration (B-1) dated 1 st January 2007 published in the Tamil Nadu Gazette Extraordinay Part – III, Section 1(a) dated 1 st January 2007.
2. Inserted by notification No. SRO A-18(b)/2011-G.O.No.133 dated 31 st October 2011, effective from that date.
3. The expression “the Appellate Assistant Commissioner or the Appellate Deputy Commissioner” by Notification BNo.
SRO A-18(d-1)/2012 dated 2 nd July 2012 G.O.Ms.No.91 CTR(B1)
(g) “Section” means a section of the Act; and
(h) “State representative” means an officer of the Commercial Taxes Department appointed by the State Government to receive on their behalf notices issued by the Appellate Tribunal and to appear, act and plead on behalf of the State Government before the Appellate Tribunal.