Central Act
16
Section 16. Definitions.
The Central Sales Tax Act, 1956
In forceAll India (Central Act)
1[16. Definitions.--In this Chapter,-- (a) "appropriate authority", in relation to a company, means the authority competent to assess tax on the company; (b) "company" and "private company" have the meanings respectively assigned to them by clauses (i) and (iii) of sub-section (1) of section 3 of the Companies Act, 1956 (1 of 1956).]