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



(a) "Act" means the Karnataka Special Tax on Entry of Certain Goods into Local Areas Act, 2004 (Karnataka Act 29 of 2004);



(b) "Assistant Commissioner" means the Assistant Commissioner of Commercial Taxes appointed under the Karnataka Sales Tax Act, 1957;



(c) "Form" means a form appended to these rules;



(d) "Month" means a calendar month.



(e) "Section" means a section of the Act;



(f) "Tax" means Entry Tax payable under the Act;



(g) "Government Treasury" means a treasury or sub-treasury of the State Government;



(2) Words and expressions used but not defined in these rules shall have the meanings, respectively, assigned to them in the Act or, as the case may be, in the Karnataka Sales Tax Act, 1957 (Karnataka Act 25 of 1957) or the Karnataka Sales Tax Rules, 1957.