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

NCT Delhi - Subsection

Section 2(1)(zk) in The Delhi Value Added Tax Act, 2004

(zk)"transporter" means any person who, for the purposes of or in connection with or incidental to or in the course of his business transports or causes to transport goods, and includes any person whose business consists of or includes operating a railway, shipping company, air cargo terminal, inland container depot, container freight station, courier service or airline;