Central Sales Tax Act : Definitions. Indian Bare Acts :

Central Sales Tax Act,1956

Act No : 74

Section : Definitions.

16. Definitions. 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).