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[Cites 0, Cited by 154] [Section 2] [Entire Act]

Union of India - Subsection

Section 2(d) in The Central Sales Tax Act, 1956

(d)[ "goods" means-
(i)petroleum crude;
(i)in any case where a dealer carries on business through an agent by (whatever name called), the place of business of such agent;
(ii)a warehouse, godown or other place where a dealer stores his goods; and
(iii)a place where a dealer keeps his books of account;
(ii)high speed diesel;
(iii)motor spirit (commonly known as petrol);
(iv)natural gas;
(v)aviation turbine fuel; and
(vi)alcoholic liquor for human consumption;]
(dd)[ "place of business" includes-