Section 2(c) in The Central Sales Tax (Registration And Turnover) Rules, 1957
(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;]
