Definitions

In this Act, unless the context otherwise requires,- (a) " added territory " means the territory transferred to the State of Tamil Nadu by the Andhra Pradesh and Madras (Alteration of Boundaries) Act, 1959 (Central Act 56 of 1959) ; (b) " existing law" means any law, Ordinance, Proclamation, regulation, order, by-law or rule passed or made before the date of the commencement of this Act by Parliament, or by any Legislature, authority or person having power to make such a law Ordinance, Proclamation, regulation, order, by-law or rule; (c) the expression " registered dealer " means a dealer registered or deemed to have been registered under the Tamil Nadu General Sales Tax Act, 1959 (Tamil Nadu Act I of 1959), and includes a retail dealer registered or deemed to have been registered under the Tamil Nadu Sales of Motor Spirit Taxation Act, 1939 (Tamil Nadu Act VI of 1939):