DEMO|

THE RAJASTHAN VALUE ADDED TAX ACT, 2003
CHAPTER- I : PRELIMINARY

2. Definitions,-

In this Act, unless the subject or context otherwise requires,-

(25) "person" means any individual or association or body of individuals and includes a Hindu Undivided Family or Joint Family, a firm, a company whether incorporated or not, a co-operative society, a trust, a club, an institution, an agency, a corporation, a local authority, a Department of the Government or other artificial or juridical person;