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[Cites 0, Cited by 41] [Section 2] [Entire Act]

Union of India - Subsection

Section 2(a) in The Central Sales Tax Act, 1956

(a)"appropriate State" means-
(i)in relation to a dealer who has one or more places of business situated in the same State, that State;
(ii)in relation to a dealer who has [* * *] [The words " one or more" omitted by Act 31 of 1958, Section 2 (w.e.f. 1.10.1958). ] places of business situated in different States, every such State with respect to the place or places of business situated within its territory;