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The Kerala General Sales Tax Act, 1963
Chapter I : Preliminary

2. Definitions

In this Act, unless the context otherwise requires:

(xvi-a) "Person" includes:-

(i) an individual;

(ii) a joint family;

(iii) a company;

(iv) a firm;

(v) an association of persons or a body of individuals; whether incorporated or not;

(vi) the Central Government or the Government or the Government of Kerala or the Government of any other State or Union Territory in India;

(vii) a local authority;

(viii) every artificial juridical person not falling under any of the preceding sub-clauses;