DEMO|

The West Bengal Sales Tax Act, 1994
Chapter I : PRELIMINARY

2. Definitions

In this Act, unless the context otherwise requires,-

    (8) "Company" means a company as defined in section 3 of the Companies Act, 1956, (1 of 1956), and includes a body corporate or corporation within the meaning of clause (7) of Section 2, or a foreign company referred to in Section 591 of that Act ;