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..... tion" means a section or sub-section of the Act. (2) Words and expressions defined in the Act and used but not defined in these rules have the same meaning as assigned to them in the Act. (3) Unless otherwise specified in these rules- i) words importing the masculine gender shall include the feminine gender; ii) words in singular shall include their plural and vice versa; iii) expressions referrin .....

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..... means the Collector as defined in Delhi Land Reforms Act, 1954 (Act No.8 of 1954); (d)"quarter" means the periods of three calendar months - April 1 to June 30; July 1 to September 30; October 1 to December 31; and January 1 to March 31. (5) For the purposes of clause (ra) of sub-section (1) of section 2, "manufacture" shall not include the following processes or modes of manufacture, namely: (i) .....

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..... ation of cream from milk or ghee from curd; (xii) assembling of lenses and other part of spectacles according to the prescription of ophthalmologists; (xiii) boiling of milk and adding sugar to it; and (xiv) making of garlands and bouquets from fresh flowers. - - statute, statutory provisions legislation, law, enactment, Acts, Rules, Regulations, Taxation Tax Management India - taxmanagementindi .....

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