Interpretation

In this Act,- (a) any reference to the General Sales Tax Act shall be construed as a reference to the General Sales Tax Act, 1125 (Travancore-Cochim Act Xl of 1125), as if that Act had not been repealed by the Kcrala General Sales Tax Act, 1963 (Kerala Act XV of 1963) ; (b) all expresswns used but not defined in this Act and defined in the General Sales Tax Act shall have the meanmgs respectively assigned to them in that Act.