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THE KERALA VALUE ADDED TAX ACT, 2003
CHAPTER I: PRELIMNARY

2. Definitions

In this Act, unless the context otherwise requires,-

(xxxiii). "Person" includes:-

    (a) an individual;

    (b) a joint family;

    (c) a company;

    (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 Kerala or the Government of any other State or any department thereof or a Union Territory in India;

    (g) a local authority;

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