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 (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. ](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] [Inserted by S.R.O. 896, dated 23.9.1958 (w.e.f. 1.10.1958).], 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;[* * *] [Clause (dd) omitted by G.S.R. 56(E), dated 9.2.1973 (w.e.f. 1.4.1973). ](e)"warehouse" means any enclosure, building or vessel in which a dealer keeps a stock of goods for sale.
