DEMO|

The Maharashtra Value Added Tax Act, 2002.
CHAPTER I : preliminary

2. Definitions

In this Act, unless the context otherwise requires, -

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