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Citedby 73 docs - [View All]
Indian Express (Madurai) Ltd. vs Deputy Commercial Tax Officer, ... on 20 August, 1971
Union Of India (Uoi) By The General ... vs The State Of Madras Represented By ... on 5 December, 1966
The Printers (Mysore) Ltd. And ... vs Assistant Commercial Tax ... on 10 August, 1984
Malayala Manorama Co. Ltd. vs Assistant Commissioner on 2 August, 2006
Muhammed And Ors. vs Sales Tax Officer And Anr. on 28 July, 1961

[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;