2. Definitions -

In these rules, unless there is anything repugnant in the subject or context: -

(f) "Circle", means a unit of Commercial Taxes Administration, specified in sub-rule (ii) of Rule 2 of Jharkhand Value Added Tax Rules 2006 within the local limits of which a dealer's place of business is situate, or, where the dealer has no fixed place of business in the State, the Circle in which he is registered under section 7 of the Act.