Section 2 in The Central Sales Tax (Registration and Turnover) Rules, 1957
2.
In these rules, unless the context otherwise requires :-(a)'Act' means the Central Sales Tax Act, 1956;(aa)'Authorised officer' means an officer authorised by the Central Government under clause (b) of sub-section (4) of section 8;(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;(cc)'Prescribed authority' means the authority empowered by the Central Government under sub-section (2) of section 9, or the authority prescribed by a State Government under clause (e) of sub-section (4) of section 13, as the case may be;(d)'Section' means a section of the Act;(e)'Warehouse' means any enclosure, building or vessel in which a dealer keeps a stock of goods for sale.Certificate of Registration
