DEMO|

The Jammu and Kashmir General Sales Tax Act, 1962
-

2. Definitions

In this Act, unless the context otherwise requires-

    (kk) "Person" includes-

      (i) an individual,

      (ii) Hindu undivided family,

      (iii) a firm,

      (iv) a local authority,

      (v) any other association or persons or body of individuals, whether incorporated or not, or

      (vi) any Department of the Government;