(1) In these rules, unless the context otherwise requires, -

(d) "appropriate Government treasury" in relation to,-

(i) a dealer means a Government treasury in the district where such dealer is registered under the Act or has his place of business or the head office in the State,

(ii) an assessee who is required to deduct tax in advance and pay the same under section 24 of the Act means a Government treasury in the district where such assessee or his agent in the State resides; and

(iii) an owner of goods in transit means a Government treasury in the district where his goods are detained;