Section 2(q) in Kerala Value Added Tax Rules, 2005
(q)"State Representative" means an Officer appointed by the Government to receive on their behalf notices and orders issued by the Appellate Tribunal or any other authority under the Act and generally to appear, act, plead and file any petition, affidavit or statement before the Appellate Tribunal or any other authority under the Act on behalf of the state and includes an officer appointed to act on his behalf in his absence;(qa)"taxable goods" means goods other than those included in the first or fourth schedule;
