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The Jharkhand Value Added Tax Act, 2005
CHAPTER I PRELIMINARY

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

(liii) "STP"- (Software Technology Park), unit means a unit set up under the STP, which undertakes to export their entire production of goods outside the territory of India and is approved by the Development Commissioner of the concerned Export Processing Zone or any other competent authority duly authorized by Ministry of Industry, Government of India for the purpose.