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Definitions and Interpretations

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....ce report" means the compliance report duly authenticated and signed by a cost accountant in the specified form of compliance report; (c) "Cost Accountant" for the purpose of these rules means a cost accountant as defined in clause (b) of sub‐section (1) of section 2 of the Cost and Works Accountants Act, 1959 (23 of 1959) and who is either a permanent employee of the company or hol....

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....electricity by any mode, or medium, and further includes intermediate and allied activities thereof; ^2[(g) "Form A-XBRL" means the form prescribed in these rules for filing compliance report and other documents with the Central Government in the electronic mode and in the manner prescribed under rule 6 of the Companies (Filing of Documents and Forms in Extensible Business Reporting Langu....

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.... etc. that is the result of human, mechanical, industrial, chemical, or natural act, process, procedure, function, operation, technique, or treatment and is intended for use, consumption, sale, transport, store, delivery or disposal; ^4[(l) "Product or Activity Group" means the product or activity groups notified vide S.O. 1747(E), dated the 7th August, 2012] (m) "turnover" means....

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....it was read as,   "(g) "Form‐A" means the form specified in these rules for filing compliance report and other documents with the Central Government in the electronic mode;" 3. Substituted vide  Notification No. G.S.R. 866(E) dated 30-11-2012 w.e.f. 02-12-2012 before it was read as, "(h) "Form‐B" means the form of the compliance report and includes Annexure to ....