2. Definitions :-
In these rules, unless the context otherwise requires,-
(a) "Act" means the Maharashtra Sales Tax on the Transfer property in goods involved in the execution of Works Contracts (Re-enacted) Act, 1989;
(b) "Commissioner" includes such officers which the state Government has appointed under setcion 20 of the Bombay Sales Tax Act, and for the purpose of whose jurisdiction, delegation and exercise of powers under the Act, the provision in section 20 of the Bombay Sales Tax Act, shall apply;
(c) "Form" means a form appended to these rules;
(d) "notified day" means the day on which the Act is first published in the Official Gazette;
(e) "place of business" includes location where the dealer executes the works contract, a warehouse, godown or other place where a dealer stores his goods and any place where he keeps his books of accounts;
(f) "repealed Act" means the Maharashtra Sales Tax on the Transfer of property in goods involved in the execution of Works Contracts Act, 1985;
(g) "Section" means a section of the Act;
(h) Words and expression used in these rules, but not defined, shall have the same meanings, respectively, assigned to them in the Act or, as the case may be, the Bombay Sales Tax Act, 1959 or the Bombay Sales Tax Rules, 1959.