Section 2(d) in The M.P. Vanijyik Kar Adhiniyam, 1994
(d)Commerce means sale or purchase of goods within the meaning of clause (29-A) of Article 366 of the Constitution of India and the expression "Commercial" shall be construed accordingly;(dd)[ Commercial Tax Office means an office of any officer appointed under Section 3 of this Act;] [Inserted by M.P. Commercial Tax (Second Amendment) Act, 2002 w.e.f. 13-8-2002.]
