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