Definitions . — In this Act, unless the context otherwise requires,— — THE CENTRAL SALES TAX ACT, 1956

2. Definitions . — In this Act, unless the context otherwise requires,— (a) " appropriate State " means— (i) in relation to a dealer who has one or more places of business situate in the same State, that State; (ii) in relation to a dealer who has 4 *** places of business situate in the different States, every such State with respect to the place or places of business situated within its territory; 5* *

Section 2