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The Gujarat Value Added Tax Act, 2003
CHAPTER I : PRELIMINARY

2. Definitions

In this Act, unless the context otherwise requires,.

(15) "person" includes an individual, a joint family or Hindu Undivided Family, a company, a firm, an association of persons or body of individuals, whether incorporated or not, a society, club or other institution, a local authority, the Central Government or a State Government and every artificial juridical person not falling within any of the preceding descriptions;