Ins. by Act 103 of 1976, s. 2 (w.e.f. 7-9-1076). — THE CENTRAL SALES TAX ACT, 1956

6. Ins. by Act 103 of 1976, s. 2 (w.e.f. 7-9-1076). *Subject to verification of confirmation by the Administration Ministry. * * * manufacture, adventure or concern is carried on with a motive to make gain or profit and whether or not any gain or profit accrues from such trade, commerce, manufacture, adventure or concern; and (ii) any transaction in connection with or incidental or ancillary to, such trade, commerce, manufacture, adventure or concern; (ab) " crossing the customs frontiers of India " means crossing in the limits of the area of a customs station in which imported goods or export goods are ordinarily kept before clearance by y customs authorities. Explanation . — For the purposes of this clause, " customs station " and " customs authorities " shall have the same meanings as in the Customs Act, 1962 (52 of 1962);]

Section 6