(1) In these rules, unless the context otherwise requires, -
(a) "Act" means the Madhya Pradesh General Sales Tax Act, 1958 (No. 2 of 1959);
(b) "New industrial unit" means industrial unit established in any of the districts of the State of Madhya Pradesh and which has gone into production on or after 1st April 1981, or may go into production after the commencement of these rules;
(c) "Rules" means the Madhya Pradesh General Sales Tax Rules, 1959.
(2) All other words and expressions used herein but not defined and defined in the Act shall have the meaning assigned to them in the Act.
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