2.     Definitions:

(1)     in these rules, unless the context otherwise requires:-

(a)   "Form" means a form appended to these rules.

(b)   'Government Treasury' means a Treasury or sub-Treasury of the Government.

(c)   "General Sales Tax Rules" means the Andhra Pradesh General Sales Tax Rules, 1957.

(d)   'Month' means a calendar month.

(e)   'Ordinance' means the Andhra Pradesh Tax on Entry of goods into Local Areas Ordinance,  2001.

(f)    'Section' means a section of the Ordinance.

(2)      The "Words" and "expressions" used but not defined in these rules, shall have the same meaning respectively assigned to them in the Ordinance.