State & Local Compliance Hub: Glossary: practical Indian finance and law guidance from Finin2min.
| Term | Meaning |
|---|---|
| Establishment | Location or unit to which a state/local law applies. |
| CTE | Consent to Establish. |
| CTO | Consent to Operate. |
| Professional tax | State tax on professions, trades, callings or employment. |
| LWF | Labour Welfare Fund. |