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The Jharkhand Value Added Tax Rules, 2006
CHAPTER-I

2. Definitions: -

In these Rules, unless there is anything repugnant in the subject or context,-

(xviii) "Warehouse" means any enclosure, building or place where a dealer, casual dealer or any other person keeps stocks of goods, and includes a vessel, vehicle or godown;

Words and expressions used herein but not defined, shall have the same meaning as assigned to them in the Act.