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<h1>Key Definitions in Central Sales Tax Act, 1956: Dealer, Goods, Sale, and Turnover Explained</h1> The Central Sales Tax Act, 1956, defines key terms related to sales tax in India. 'Appropriate State' refers to the state where a dealer operates. 'Business' includes trade, commerce, or manufacturing activities, regardless of profit motive. 'Dealer' encompasses any entity engaged in buying, selling, or distributing goods, including government bodies. 'Goods' are specified as petroleum products, natural gas, and alcoholic liquor. 'Place of business' includes locations where business activities or storage occur. 'Sale' involves the transfer of goods for consideration, excluding mortgages. 'Sales tax law' refers to laws imposing taxes on sales or purchases. 'Turnover' is the total sale price in inter-State commerce.