DEMO|

The Jharkhand Value Added Tax Act, 2005
CHAPTER I PRELIMINARY

2. Definitions - In this Act unless the context otherwise requires:

(xxxviii) "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 Jharkhand or the Government of any other State or Union Territory in India;

    (g) a local Authority or any Authority established under any law;