Section 16: Definitions.

The Central Sales Tax Act, 1956Central Act · Act 74 of 1956

[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).]

Where this provision sits

Act	The Central Sales Tax Act, 1956
Section	16
Marginal note	Definitions.
Jurisdiction	Central
Status	In force as published by the source

How this provision has been amended

Taken from the footnotes printed with the provision by the source. Where a footnote names the amending instrument, it is quoted as printed.

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

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