law: The Central Sales Tax Act, 1956
  5[Chapter V
  Liability in Special Cases
  16. Definitions.-
  In this Chapter,-
  (a) "appropriate authority", in relation to a company, means the authority competent to assess tax on the company;
  (b) "company" and "private company" have the meanings respectively assigned to them by clauses (i) and (iii) of sub-section (1) of section 3 of the Companies Act, 1956 (1 of 1956).
  5. Ins. by s. 13, ibid. (w.e.f 1-4-1973).