2. Definition -
In these rules, unless the context otherwise requires -
(a) Act means the Central Sales Tax Act, 1956;
1[(aa) authorized officer means an officer authorized by the Central Government under clause (b) of sub-section (4) of Section 8];
2[(aaa) company means a company as defined in Section 3 of the Companies Act, 1956 (1 of 1956), and includes a foreign company within the meaning of Section 591 of that Act];
(b) form means a form appended to these rules;
(c) notified authority means the authority specified under sub-section (1) of Section 7;
3[(cc) prescribed authority means the authority empowered by the Central Government under 4[sub-section (2) of Section 9], or the authority prescribed by a State Government under clause (e) of sub- section (4) of section 13, as the case may be];
(d) Section means a section of the Act;
5[(dd) * * *];
(e) warehouse means any enclosure, building or vessel in which a dealer keeps a stock of goods for sale.
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1. Inserted vide SRO 896 dated 23.9.1958 (w.e.f.1.10.1958)
2. GSR 26(E) dated 1.2.1974 Gazette of India Extraordinary Part-II, dated 1.10.1958.
3. Inserted vide SRO 896 dated 23.9.1958 (w.e.f.1.10.1958)
4. Substituted vide GSR 56(E) dated 9.2.1973 (w.e.f.1.4.1973)
5. Rule 2(dd) was omitted by GSR 56(E) dated 9.2.1973
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