DEMO|

Central Sales Tax Act, 1956
Chapter I : Preliminary

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 places of business situate in different States, every such State with respect to the place or places of business situate within its territory;