2. Definitions
In these rules, unless there is anything repugnant to the subject or context-
(i) “Act” - means the Central Sales Tax Act, 1956 (LXXIV of 1956);
(ii) Sale Tax Law means;
(a) the Bombay Sales Tax Act, 1953 (Bom. III of 1953), as in force in the pre-Reorganisation State of Bombay, excluding the transferred territories;
(b) deleted *******
(c) the Hyderabad General Sales Tax Act, 1950 (No. XIV of 1950), as in force in the Hyderabad area of the State of Bombay;
(d) the Central Provinces and Berar Sales Tax Act, 1947 (No. XXI of 1947); as in force in the Vidarbha Region of the State of Bombay; and
(e) the Bombay Sales Tax Act, 1959 (Bom. LI of 1959) as in force in the State of Bombay or the State of Maharashtra, as the case may require;
(f) the Maharashtra Value Added Tax Act, 2002 (Mah. IX of 2005)
(iii) “Commissioner” means the Commissioner of Sales Tax or, as the case may be, the Collector of Sales Tax appointed under the relevant State Sales Tax Law]; and includes any authority, officer or person exercising the functions of any such Commissioner or Collector under section 122 of the States Reorganisation Act, 1956, and any person exercising all or any of the powers of such Commissioner or Collector;
(iv) "Assessing Authority" means any authority competent to assess or audit or exercise or perform all or any of the powers and functions conferred on,or assigned to or as the case may be has been delegated by the State Government or as the case may be,by the Commissioner under the Bombay Sales Tax Act,1959(Bom.LI of 1959),or as the case may be the Maharashtra Value Added Tax Act,2002(Mah.IX of 2005) and within whose jurisdiction the place of business or,as the case may be,the principal place of business of the dealer is situated.
(v) “Section” means section of the Act;
(vi) “Warehouse” means any enclosure, building or vessel in which a dealer keeps his stock of goods for sale.
1. Substituted by G.N. STR. 1562/A-2316-XIII. dated 23-7-1964.
2. Deleted by GNFD No. STR.1562-A, 2316-XIII, of 23.7.1964.
3. Substituted by G.N. STR. 1562/A-2316-XIII. dated 23-7-1964.
4. Clause (f) added as per Notification No. CST-1306/CR-10/Taxation-1, Dt.24.02.06
5. Substituted by G.N. STR. 1562/A-2316-XIII. dated 23-7-1964.
6. The clause (iv)was substituted by the C.S.T.(Bombay)(Amendment) Rules, 2000, dated 10.11.2000. Prior to substituted “Clause (iv) read as under:-
“(iv) Sales Tax Officer- means an officer appointed as such under the relevant *[State Sales Tax Law;] und in relation to a dealer, the Sales Tax Officer within whose local jurisdiction such dealer has one or more places of business
* GNFD No. STR.1562-A, 2316-XIII, of 23.7.1964.
and again the clause (iv) was substituted by C.S.T.(Bombay)(Amendment) Rules,2006, dated 24.2.2006. Prior to substituted “ Clause (iv)” read as under:-
“(iv) Assessing Authority- means the Senior Assistant Commissioner of Sales Tax, the Assistant Commissioner of Sales Tax or the Sales Tax Officer as the case may be, to whom the power to assess a dealer has been delegated by the Commissioner under the Bombay Sales Tax Act, 1959 (Bom. LXI of 1959), and within whose jurisdiction the place of business, or as the case may be, the principal place of business of the dealer is situated;” |