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, ... Summary
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
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.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 1
Join Channel
TaxTMI 
