DEMO|

THE UTTARAKHAND (THE UTTARANCHAL VALUE ADDED TAX ACT, 2005)
CHAPTER-I : PRELIMINARY

Body 2: Definitions:

In this Act, unless the context otherwise requires-

    (27) " Person" includes:-

    (a) an individual;

    (b) a Joint Hindu Family;

    (c) a company or a corporation or a financial Institution or a bank.

    (d) a firm;

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

    (f) the Central Government or the Government of Uttaranchal or the Government of any other State or Union Territory in India;

    (g) a local authority, a club, a society or trust;