The Central Sales Tax Act, 1956

March 2008

BUSINESS

BUSINESS [S. 2(aa)]

2(aa)(1)

2(aa)(2)

Trade, Commerce, Manufacture [TCM]

Adventure or Concern In [TCM]

Irrespective of Profit Motive/ Accrual

Transaction connected, incidental or ancillary to (1)

DEALER DEALER [S. 2(b)] [S. 2(b)]

Provision Provision

Expl. 1 to S.(b) Expl. 1 to S.(b)

Expl. 1 to S.(b) Expl. 1 to S.(b)

Local Authority, Local Authority, Body Corporate, Body Corporate, Co., Co-op. Society, Co., Co-op. Society, Club, Firm, HUF, AOP Club, Firm, HUF, AOP

Mercantile Agent Mercantile Agent

Government Government

Factor, Broker, Agent Factor, Broker, Agent

Agent for Handling Agent for Handling Goods Title Goods // Title Documents Documents

Buying, Selling etc. Buying, Selling etc. For Consideration For Consideration

Auctioneer Auctioneer

Agent for Collection Agent for Collection

Except relating to Except relating to Scrap etc. Scrap etc.

SALE [S. 2(g)] Means Transfer of property in goods for consideration Incudes Transfer of Property Otherwise than under a contract In works contracts Delivery of Goods On Hire Purchase On Installment Payment System Transfer of Right to Use Any goods, for consideration Supply of Goods By Association or Body to Members Food, Article of human consumption Excludes Mortgage, hypothecation, charge

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