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, or the authority prescribed by a State Government under clause (e) of sub-section (4) of section 13, as the case may be;
