Appropriate State, means-(i) in relation to a dealer who has one or more places of business situated in different States, every such State with respect to the place or places of business situated within its territory. (ii) in relation to a dealer who has places of business situated in different States, every such State with respect to the place or places of business situated within its territory. [Central Sales Tax Act, 1956 (74 of 1956), s. 2 (a)]
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