The Central Sales Tax Act, 1956

5[Chapter V

Liability in Special Cases

16. Definitions.-

In this Chapter,-

(a) "appropriate authority", in relation to a company, means the authority competent to assess tax on the company;

(b) "company" and "private company" have the meanings respectively assigned to them by clauses (i) and (iii) of sub-section (1) of section 3 of the Companies Act, 1956 (1 of 1956).

5. Ins. by s. 13, ibid. (w.e.f 1-4-1973).

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