2. Definitions,--In these rules, unless the context otherwise requires,--

(a) "Act" means the Maharashtra Sales Tax on the Transfer of the Right to use any goods for any Purpose Act, 1985;

(b) "Commissioner" includes such officers which the State Government has appointed under section 20 of the Bombay Sales Tax Act, 1959 and for the purpose of whose jurisdiction, delegation and exercise of powers under this Act, the provisions in section 20 of the Bombay Sales Tax Act. 1959, shall apply;

(c) "Form" means a form appended to these rules;

(d) "place of business" includes shop, warehouse, godown or other place where a dealer stores his goods, and any place where he keeps his books of accounts and in respect of a dealer who has no fixed place of business in the State, the place where the right to use goods specified in the Schedule, is exercised;

(e) "Section" means a section of the Act;

(f) words or expressions 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, in the Bombay Sales Tax Act. 1959 or the Bombay Sales Tax Rules, 1959.