Rule 3
 
In these rules, unless the context otherwise requires -
  1. "The Act " means the Andhra Pradesh General Sales Tax Act, 1957.
  2. "Assistant Commercial Tax Officer " means any person appointed by the Deputy Commissioner by name or by virtue of his office to exercise the powers of an Assistant Commercial Tax Officer and includes*[( 1) an Assistant Commercial Tax Officer (Intelligence) appointed for collection of intelligence and to investigate evasion of tax by the trade)]. (2) an Additional Assistant Commercial Tax Officer appointed for exercising the powers attached to the post of an Assistant Commercial Tax Officer. * Subs by G.O.Ms.No.796 DT. 11.5.1978.
  3. "Commercial Tax Inspector " means any person appointed by the *(Commercial Tax Officer) by name or by virtue of his office to exercise the powers of a Commercial Tax Inspector. * Subs. by G.O.Ms.No.1588 Rev.dt.11.9.1961 for "Deputy Commissioner'
  4. Omitted by the G.O.Ms.No.868 Rev. dt.11.9.1961
  5. Omitted by G.O.Ms.NO.1857 Rev.dt.28.10.1963
  6. "Form " means a form appended to these rules;
  7. "Government Treasury " means a treasury or sub-treasury of the State Government;
  8. Omitted by the G.O.ms.No.868 Rev.dt.29.8.1989
  9. Omitted by the G.O.Ms.NO.868, Rev.dt.29.8.1989
  10. "Month " means a calendar month.
  11. "Registering Authority " means the Assistant Commercial Tax Officer in whose jurisdiction the principal place of business of a dealer applying for registration under Section 12 is situated;
  12. "Section " means a section of the Act;
  13. "State Representative' means an officer not lower than a Commercial Tax Officer 1[ appointed by the 2[Government or Commissioner of Commercial Taxes] for appearing on behalf of the State] in appeals before the Sales Tax Appellate Tribunal.
    1. Subs. by G.O.Ms.No.502 Rev.dt.22.4.1966.
    2. Subs. by G.O.Ms.No.1445 Rev.dt.5.11.1986.