3.       Definitions.

          In these rules, unless the context otherwise requires:

          (a)     ‘authority prescribed’ means the authority specified in Rule 59;

          (b)     ‘Assistant Commercial Tax Officer’ means any person appointed by the Deputy Commissioner by name or by virtue of his office to exercise the powers of an Assistant Commercial Tax Officer;

          (c)     ‘capital goods’ for the purpose of cancellation of registration shall mean, any plant and machinery including computer systems for the purpose of Rule 14 of these rules;

          (d)     ‘calendar quarter’ means a period of three months ending on the 31st March, 30th June, 30th September and the 31st December;

          (e)     ‘exempted transaction’ shall mean the transfer of goods outside the State by any VAT dealer otherwise than by way of sale;

          (f)     'Form’ means a form appended to these rules and includes electronic Form on the Commercial taxes department approved internet or intranet website to collect information.;

                  (The original clause (f) “‘Form’ means a form appended to these rules” was substituted by the G.O MS No 1725 Rev (CT-II) Dept, dated 25-11-2006 w.e.f 25-11-2006.)

          (g)     ‘Government Treasury’ means a treasury or sub-treasury of the State Government and includes any branch of any bank notified by the Government from time to time;

          (h)     ‘Section’ means a section of the Andhra Pradesh Value Added Tax Act 2005.

          (i)      ‘tax fraction’ means the fraction calculated in accordance with the formula;

                                 r         .

                             r  + 100

                   where  ‘r’  is the rate of tax applicable to the taxable  sale.

          (j)      ‘the Act’ means the Andhra Pradesh Value Added Tax Act 2005.