Chapter II - Formulation of principles for determining when a sale or purchase of goods takes place in the course of inter-state trade or commerce or outside a state or in the course of import or export (From Section 3 to Section 5)
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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Provisions expressly mentioned in the judgment/order text.
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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