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Citedby 35 docs - [View All]
Tata Iron And Steel Co., ... vs S. R. Sarkar And Others on 29 August, 1960
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Indian Wood Products Co. Ltd. vs Sales Tax Officer, New Delhi And ... on 1 February, 1968

[Section 2] [Complete Act]
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Central Government Act
Section 2(a) in the Central Sales Tax Act, 1956
(a) “appropriate State” means—
(i) in relation to a dealer who has one or more places of business situated in the same State, that State;
(ii) in relation to a dealer who has 1[***] places of business situated in different States, every such State with respect to the place or places of business situated within its territory; 2[***] 3[(aa) “business” includes—
(i) any trade, commerce or manufacture, or any adventure or concern in the nature of trade, commerce or manufacture, whether or not such trade, commerce, manufacture, adventure or concern is carried on with a motive to make gain or profit and whether or not any gain or profit accrues from such trade, commerce, manufacture, adventure or concern; and
(ii) any transaction in connection with or incidental or ancillary to, such trade, commerce, manufacture, adventure or concern;