Section 2 in The M.P. Cess on Land held in Connection with Mineral Rights Rules, 1987
2. Definitions.
(1)In these rules, unless the context otherwise requires,-(a)"Act" means the Madhya Pradesh Upkar Adhiniyam, 1981 (No. 1 of 1982);(b)"Form" means a form appended to these rules;(c)"Sales Tax Act" means the Madhya Pradesh General Sales Tax Act, 1958 (No. 2 of 1959);(d)"Sales Tax Rules" means the Madhya Pradesh General Sales Tax Rules, 1959.(2)Words and expressions used but not defined in these rules and defined in the Sales Tax Act or the Sales Tax Rules shall have the meaning assigned to them in the Sales Tax Act or the Sales Tax Rules, as the case may be.
