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[Cites 0, Cited by 0] [Section 2(8)] [Section 2] [Entire Act]

State of Tripura - Subsection

Section 2(8)(l) in Tripura Value Added Tax Act, 2004

(l)a department of the Central Government or any State Government or a Local Authority by name of any Panchayat, Municipality, Development Authority, Cantonment Board or any autonomous or statutory body including a Port Trust and the like, which, whether or not in the course of business, buys, sells, supplies or distributes goods, directly or otherwise, for cash, or for deferred payment, or for commission, remuneration, or other valuable consideration;