The Central Sales Tax Act, 1956 · I — PRELIMINARY

Section 2. Definitions

In force · As amended up to 2026-08

2. Definitions. —In this Act, unless the context otherwise requires,— (a) "appropriate State" means— (i) in relation to a dealer who has one or more places of business situate in the same State, that State; (ii) in relation to a dealer who has[4] * places of business situate in the different States, every such State with respect to the place or places of business situated within its territory; 5* * * * * 6 [(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,

Source: India Code