Section 2 in The Tamil Nadu (Added Territory) Extension of Laws Act, 1961
2. Definitions.
- In this Act, unless the context otherwise requires,-(a)"added territory" means the territory transferred to the [State of Tamil Nadu] [Substituted for the expression 'State of Madras' by the Tamil Nadu Adaptation of Laws Order, 1969, as amended by the Tamil Nadu Adaptation of Laws (Second Amendment) Order, 2969.] by the Andhra Pradesh and Madras (Alteration of Boundaries) Act, 1959 (Central Act 56 of 1959);(b)"existing law" means any law, Ordinance, Proclamation, regulation, order, by-law or rule passed or made before the date of the commencement of this Act by Parliament, or by any Legislature, authority or person having power to make such a law, Ordinance, Proclamation, regulation, order, by-law or rule;(c)the expression "registered dealer" means a dealer registered or deemed to have been registered under the [Tamil Nadu] [This Act was now repealed and in its place the Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act 32 of2006 was enacted with effect from 1.1.2007.] General Sales Tax Act, 1959], and includes a retail dealer registered or deemed to have been registered under the [Tamil Nadu] [Substituted for 'Madras' by the Tamil Nadu Adaptation of Laws Order, 1969, as amended by the Tamil Nadu Adaptation of Laws (Second Amendment) Order, 1969.] Sales of Motor Spirit Taxation Act, 1939 [Tamil Nadu] [This Act has already been repealed.] Act VI of 1939.]
