Rule 2 - Definition - Central Sales Tax (Registration And Turnover) Rules, 1957

2. Definition:- In these rules, unless the context otherwise requires,- (a) " Act' means the Central Sales Tax Act, 1956; 1 [ (aa) " authorised officer' means an officer, authorised 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 subsection (4) of Section 13, as the case may be; ] (d) " section " means a section of the Act. (dd) 5 [***] (e) " warehouse " means any enclosure, building or vessel in which a dealer keeps a stock of goods for sale. ------------------------ Notes:- 1. Inserted vide SRO 896 dated 23.9.1958. 2. Inserted vide Notification No. F.28/53/73-ST dated 1.2.1974. 3. Inserted vide SRO 896 dated 23.9.1958. 4. Substituted vide Notification No. GSR 56(E), dated 9.2.1973., before it was read as;- sub-section (3) 5. Inserted vide SRO 896 dated 23.9.1958. And Omitted vide Notification No. GSR 56(E), dated 9.2.1973., before it was read as;- transferor means any person who effects a sale in the mode referred to in clause (b) of section.