2. Definitions.

In these rules, unless the context otherwise requires,-

(a) "Act" means the Central Sales Tax Act, 1956 (74 of 1956);

(b) "Central Rules" means the Central Sales Tax (Registration and Turnover) Rules, 1957;

(c) "Commissioner" means the Commissioner of Value Added Tax appointed under sub-section (1) of section 66 of the Delhi Value Added Tax Act, 2004 (Delhi Act 3 of 2005), or any officer appointed by the Commissioner in accordance with section 66 of that Act; and

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