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THE CHHATTISGARH VALUE ADDED TAX ACT, 2005
Chapter I - Preliminary

2. Definitions

In this Act, unless there is anything repugnant in the subject or context,-

(j). "Document" means title deeds, writings or inscriptions and includes "electronic record" and "electronic form" as defined in the Information Technology Act, 2000 (21 of 2000) and the like that furnishes evidence;