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Citedby 199 docs - [View All]
State Of Tamil Nadu And Another vs Board Of Trustee Of The Port Of ... on 26 March, 1999
M/S Black Diamond Beverages & Anr vs The Commercial Tax Officer, ... on 16 September, 1997
Indian Express (Madurai) Ltd. vs Deputy Commercial Tax Officer, ... on 20 August, 1971
Government Medical Store Depot, ... vs State Of Haryana And Another on 5 August, 1986
State Of Bihar vs Rameshwar Jute Mills Ltd. on 12 January, 1953

[Section 2] [Complete Act]
Central Government Act
Section 2(d) in the Central Sales Tax Act, 1956
(d) “goods” includes all materials, articles, commodities and all other kinds of movable property, but does not include 5[newspapers] actionable claims, stocks, shares and securities. 5[(dd) “place of business” includes—
(i) in any case where a dealer carries on business through an agent by (whatever name called), the place of business of such agent;
(ii) a warehouse, godown or other place where a dealer stores his goods; and
(iii) a place where a dealer keeps his books of account;