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....orities of the respective States; (b) "Board" means the Central Board of Indirect Taxes and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963); (c) "cross utilisation of credit" means utilisation of- (i) credit on account of Integrated Tax for payment of Central Tax or State Tax or Union Territory Tax; or (ii) credit on account of Central Tax or ....

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....fied or otherwise required to be furnished by or under these rules; (h) "State Accounting Authority" means Accounting Authority of any State notified as such by the concerned State Government; (i) "State Tax Nodal Authority" means the Taxation Authority of any State notified as such by the concerned State Government. (2) The words and expressions used and not defined in these rules, but d....