DEMO|

The Assam Value Added Tax Act, 2003.
CHAPTER - I : PRELIMINARY

2. Definitions.

In this Act, unless the context otherwise requires,-

(34) "person" includes,-

      1. an individual;

      2. a Hindu Undivided Family (HUF);

      3. an association of persons or body of individuals, whether incorporated or not;

      4. a firm;

      5. a company;

      6. the Central Government or any State Government or any Union Territory in India;

      7. any local authority or any autonomous or statutory body; and

      8. every artificial juridical person not falling within any of the preceding sub-clauses;