DEMO
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Section
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2(g) "Dealer"
2(kk) "Person"
2(m) "Tax"
The Jammu and Kashmir General Sales Tax Act, 1962
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2.
Definitions
In this Act, unless the context otherwise requires-
(bb) "Assessee"
means a person including a dealer who is liable to pay tax, penalty, interest, or any other sum under this Act and also includes a person against whom any proceedings have been taken under this Act;