Tribunal membership definitions clarify Administrative and Judicial member qualifications and interpretive terms under the VAT rules.

Definitions set out terms for the Tribunal rules: Tribunal means the Appellate Tribunal as defined in the Act; "rules" means rules made under the Act; "Form" means an appended form; and the Lieutenant Governor is identified by constitutional appointment. "Section", "sub section" and "sub rule" are interpretive references. An Administrative Member and a Judicial Member are distinguished by the qualifications prescribed in the respective clauses of rule 3 governing appointment.

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