Prescribed authority definition clarified, affecting registration and turnover procedures under Central Sales Tax rules administration. Rule 2 provides definitional provisions for the Central Sales Tax (Registration And Turnover) Rules, 1957: it defines Act as the Central Sales Tax Act, 1956; 'authorised officer', 'company', 'form', 'notified authority', 'prescribed authority' and 'section' with specified statutory references; and defines 'warehouse' as any enclosure, building or vessel used by a dealer to keep stock for sale. The rule notes subsequent insertions and substitutions by notifications that modified these definitions.