Section 2 in Tamil Nadu Tax on Consumption or Sale of Electricity Rules, 2003
2. Definitions.
- In these rules, unless the context otherwise requires:(a)"Act" means the Tamil Nadu Tax on Consumption or Sale of Electricity Act, 2003 (Tamil Nadu Act No.12 of 2003);(b)"Form" means Form appended to these Rules;(c)"Government Treasury" means a treasury or sub-treasury of the Government and includes any office, branch or agency of the State Bank of India transacting treasury business for the Government;(d)"Inspecting Officer" means Electricity Tax Inspecting Officer appointed under section 12 of the Act;(e)"non - licensee" means a person who is not a licensee as defined in clause (10) of section 2 of the Act;(f)"tax" means the tax payable under section 3 of the Act;
