Section 2(a) in The Central Sales Tax (Registration and Turnover) Rules, 1957
(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;
