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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. ————————————————————————— 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
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