Section 2(1)(b) in Andhra Pradesh General Sales Tax Act, 1957

[Cites 0, Cited by 7] [Section 2(1)] [Section 2] [Entire Act]

State of Andhra Pradesh - Subsection

Section 2(1)(b) in Andhra Pradesh General Sales Tax Act, 1957

(b)"Assessing authority" means any person authorised by the State Government or by any other authority empowered by them in this behalf, to make any assessment in such area or areas or the whole of the State of Andhra Pradesh under this Act;

(bb)"Assistant Commissioner" means any person appointed to be an Assistant Commissioner of Commercial Taxes under Section 4;

(i)any trade, commerce or manufacture or any adventure or concern in the nature of trade, commerce or manufacture whether or not such trade, commerce, manufacture, adventure or concern is carried on or undertaken with a motive to make gain or profit and whether or not any gain or profit accrues therefrom; and

(ii)any transaction in connection with or incidental or ancillary to such trade, commerce, manufacture, adventure or concern; and

(iii)any transaction in connection with or incidental or ancillary to the commencement or closure of such trade, commerce, manufacture, adventure or concern;

(bbb)"Business" includes-

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State of Andhra Pradesh - Subsection

Section 2(1)(b) in Andhra Pradesh General Sales Tax Act, 1957