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THE GOA VALUE ADDED TAX ACT 2005
CHAPTER I

2. Definition.-

In this Act, unless the context otherwise requires,-

(h). "Company" means a company as defined in section 3 of the Companies Act, 1956 (Central Act 1 of 1956) and includes a body corporate or corporation within the meaning of clause (7) of section (2) or Foreign Company referred to in section 591 of that Act;