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Citedby 77 docs - [View All]
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[Section 2] [Complete Act]
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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;