Section 16 - Definitions - Central Sales Tax Act, 1956

1 [Chapter V Liability in Special Cases Definitions. 16. In this Chapter, (a) "appropriate authority", in relation to a company, means the authority competent to assess tax on the company; (b) "company" and "private company" have the meanings respectively assigned to them by clauses (i) and (iii) of sub-section (1) of section 3 of the Companies Act, 1956 (1 of 1956). ] ---------------------- Notes:- 1. Chapter V, from section 16 to 18, was inserted by the Act 61 of 1973, w.e.f. 1.4.1973.