Appropriate authority definition clarifies tax assessment responsibility for companies under Central Sales Tax framework and adopts Companies Act meanings. Defines key terms for Chapter V: appropriate authority means the authority competent to assess tax on a company, and the terms company and private company ... Summary
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Appropriate authority definition clarifies tax assessment responsibility for companies under Central Sales Tax framework and adopts Companies Act meanings.
Defines key terms for Chapter V: appropriate authority means the authority competent to assess tax on a company, and the terms company and private company adopt their meanings from the Companies Act, 1956.
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