In this Part -
"the Principal Act" means the Value-Added Tax Act, 1972;
"the Act of 1978" means the Value-Added Tax (Amendment) Act, 1978;
"the Act of 1992" means the Finance Act, 1992;
"the Act of 1993" means the Finance Act, 1993;
"the Act of 1995" means the Finance Act, 1995.