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THE NAGALAND VALUE ADDED TAX ACT, 2005
Chapter I : Preliminary

2. Definitions.-

In this Act unless the context otherwise requires:

(xx) "Person" includes:-

    (a) an individual;

    (b) a joint family;

    (c ) a company;

    (d) a firm;

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

    (f) the Central Government or the Government of Nagaland or the Government of any other State or Union Territory in India;

    (g) a local authority;