Section 2(a) in The Central Sales Tax (Registration And Turnover) Rules, 1957
(a)"Act" means the Central Sales Tax Act, 1956 (74 of 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;] [Inserted by G.S.R. 26(E), dated 1.2.1974. ]
