2. Definitions

(1) In these rules, unless the context otherwise requires.-
(a) “The Act” means the Maharashtra Tax on the Entry of Goods into Local Areas Act, 2002 (Mah. Act. XI of 2002);
(b) ‘Form’ means a Form appended to these rules;
(c) “Registered importer” means an importer or dealer registered under the Act;
(d) “Section” means section of the Act;
(e) ‘Specified goods’ means the goods on which tax is levied in accordance with the provisions of the Act.
(2) The words or expressions used but not defined in these rules shall have the same meaning, respectively assigned to them in the Act, the maharashtra value added tax act, 2002 (Mah. IX of 2002) or, as the case may be, the maharashtra value added tax rules, 2005.