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[Cites 0, Cited by 0] [Section 2(1)] [Section 2] [Entire Act]

State of Haryana - Subsection

Section 2(1)(p) in Haryana Value Added Tax Rules, 2003

(p)"Halwaii" means a person who prepares himself or by employing manual labour, by using traditional tools and equipment of his trade but not by mechanical operation(s) like in factories, Halwaii goods, and sells such goods exclusively.