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Section 16 The Central Sales Tax, 1956

The Central Sales Tax, 1956

 

 

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).

 

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*. Sections 16 ins. by Act 61 of 1972, sec. 13 (w.e.f. 1-4-1973).

 

 

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Central Sales Tax, 1956

 

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