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The Jharkhand Value Added Tax Act, 2005
CHAPTER I PRELIMINARY

Body 2. Definitions -

In this Act unless the context otherwise requires:

(xvii)A. "E-commerce or Electronic commerce including-commerce, e- Business, on-line shopping or similar other variants or nomenclature" means buying, selling, supplying, distributing or delivering of goods and services or anything incidental to such buying, selling, supplying, distributing or delivering directly or indirectly and transmitting valuable consideration or making payment incidental thereto over an electronic Network or Website or by any other means.