Sales Tax Rules, 2006

CHAPTER-X-A

SUPPLY FROM TAX EXEMPT AREAS

From: 2023-12-07 - To: 0000-00-00 69B. Definitions. - (1) In this Chapter, unless there is anything repugnant in subject or context, (a) “adjudicating authority” means an officer of Inland Revenue not below the rank of Assistant Commissioner Inland Revenue having territorial jurisdiction over the check- post and relevant land route. (b) “authorized officer” means an officer of Inland Revenue not below the rank of Inspector Inland Revenue, duly authorized by the concerned Commissioner, Inland Revenue, for the purpose of this Chapter; (e) “authorized signatory” means registered person or his manager or accountant; (d) “check-post” means a place where goods are examined along with the documents related thereto under the provisions of this Chapter and includes a mobile team designated for the purpose of examining…