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The Jammu and Kashmir Value Added Tax Act, 2005.
CHAPTER I : PRELIMINARY

2. Definitions - In this Act unless the context otherwise requires, -

(XXI) "person" includes :-

    (a) an individual ;

    (b) a Hindu Undivided family (HUF);

    (c) a company;

    (d) a firm;

    (e) an association of persons or a body of individuals; whether incorporated or not;

    (f) the Central Government, the Government of Jammu and Kashmir and the Government of any other State or Union territory in India; and

    (g) a local authority;