The Central Sales Tax (Bombay) Rules, 1957
In exercise of the powers conferred by sub-sections (3), (4) and (5) of section 13 of the Central Sales Tax Act, 1956 (LXXIV of 1956), the Government of Bombay hereby makes the following rules, namely:-
1 Short title and extent.
(1)These rules may be called the Central Sales Tax (Bombay) Rules, 1957.
(2)They extend to the whole of the ¹[State of Maharashtra]
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1. Substituted by Mah. A.O.1960.