DEMO|

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

2. Definitions.

In this Act, unless the context otherwise requires,—

(55) "transporter" means any person who, for the purposes of or in connection with or incidental to or in the course of his business transports or causes to transport goods, or holds goods in custody for delivery to any person after transportation and includes railway, shipping company, air cargo terminal, postal service and courier service;