2. Definition -

     In these rules, unless the context otherwise requires -

           (a)       Act means the Central Sales Tax Act, 1956;

          ¹[(aa)  authorized officer means an officer authorized by the Central  Government under clause (b) of sub-section (4) of Section 8];

         ²[(aaa) company means a company as defined in Section 3 of the Companies Act, 1956 (1 of 1956), and includes a foreign company within the meaning of Section 591 of that Act];

           (b)   form means a form appended to these rules;

          (c)    notified authority  means the authority specified under sub-section (1) of Section 7;

          ³[(cc)   prescribed authority  means the authority empowered by the Central Government under ⁴[sub-section (2) of Section 9], or the authority prescribed by a State Government under clause (e) of sub-                          section (4) of section 13, as the case may be];

            (d)      Section means a section of the Act;

             ⁵[(dd)    * * *];

             (e)     warehouse means any enclosure, building or vessel in which a dealer keeps a stock of goods for sale.

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1.      Inserted vide SRO 896 dated 23.9.1958 (w.e.f.1.10.1958)

2.      GSR 26(E) dated 1.2.1974 Gazette of India Extraordinary Part-II, dated 1.10.1958.

3.      Inserted vide SRO 896 dated 23.9.1958 (w.e.f.1.10.1958)

4.      Substituted vide GSR 56(E) dated 9.2.1973 (w.e.f.1.4.1973)

5.      Rule 2(dd) was omitted by GSR 56(E) dated 9.2.1973