(1)In these rules, unless the context otherwise requires,-(a)"Act" means the Goa Value Added Tax Act, 2005 (Act No. 9 of 2005);(b)"Additional Commissioner of Commercial Taxes" means a person appointed as Additional Commissioner under sub-section (2) of section 13 of the Act;(c)"Appellate Authority" means the Additional Commissioner of Commercial Taxes or the Assistant Commissioner of Commercial Taxes or such other officer not lower than a Junior Scale Officer of Goa Civil Service, appointed by the Government as Appellate Authority;(d)"Appropriate Assessing Authority" means,-(i)in relation to any particular dealer, the Assistant Commissioner of Commercial Taxes or the Commercial Tax Officer, or the Assistant Commercial Tax Officer, within whose jurisdiction the dealer's place of business is situated;(ii)in relation to a dealer who has more than one place of business in the State of Goa, Assistant Commissioner of Commercial Taxes or the Commercial Tax Officer or the Assistant Commercial Tax Officer, within whose jurisdiction the Head Office of such business is situated in the State of Goa;(iii)in relation to non-resident dealer, as defined in clause (t) of section 2 of the Act, the Commercial Tax Officer or the Assistant Commercial Tax Officer, nominated by the Commissioner for the purpose:Provided that the Assistant Commissioner of Commercial Taxes, Commercial Tax Officer or the Assistant Commercial Tax Officer posted in the office of the Commissioner shall be the Appropriate Assessing Authority in respect of such dealers and for such purposes including registration, assessment, re-assessment, recovery, enforcement, etc., as the Commissioner may, by a special or general order, specify;(e)"appropriate Government treasury" means any treasury or taluka sub-treasury or the Reserve Bank of India, or a branch of the State Bank of India or its subsidiary or any bank so notified by the Government, situated in the area in which the dealer concerned has his place of business or the head office, if the business is carried on at more than one place in the State [and includes cyber treasury so notified by the Government.] [Inserted vide Notification No. 4/5/2005-Fin (R&C)(56) dated 30-12-2008 published in the O.G. Series I No. 39 dated 31-12-2008 (EO)];(f)"Assistant Commissioner of Commercial Taxes" means a person appointed as Assistant Commissioner by the Government under sub-section (2) of section 13 of the Act;(g)"Assistant Commercial Tax Officer" means a person appointed as Assistant Commercial Tax Officer by the Government under sub-section (2) of section 13 of the Act;(h)"Commercial Tax Officer" means a person appointed as Commercial Tax Officer by the Government under sub-section (2) of section 13 of the Act;(i)"Commercial Tax Inspector" means a person appointed as Commercial Tax Inspector by the Government under sub-section (2) of section 13 of the Act;(j)"Form" means a form appended to these rules;(k)"month" means a calendar month;(l)"prescribed authority" means an Officer of the Commercial Taxes Department, appointed as to carry out the purposes of the Act or these rules;(m)"return period" means the period for which the returns are to be furnished by a dealer under these rules;(n)"Sale Bill or Cash Memorandum" means a bill issued by a dealer in support of his sale and which is not a Tax Invoice;(o)"sales tax practitioner" means a person enrolled in accordance with these rules as sales tax practitioner;(p)"Schedule" means Schedule appended to these rules;(q)"section" means section of the Act;(r)"Tax Invoice" means an invoice issued by one registered dealer to another registered dealer in respect of sales made by him within the State, of goods taxable under the Act;(s)"Tin" means the Tax-Payers Identification Number;(t)"Vat" means Value Added Tax;(u)"warehouse" means any enclosure, building or vessel in which any person or dealer keeps stock of goods for sale or resale or for consumption.(2)Words and expressions used in these rules and not defined but defined in the Act shall have the same meaning respectively assigned to them under the Act.
