Section 2(17) in The Maharashtra Value Added Tax Act, 2002
(17)person includes an individual, any State Government, the Central Government, any company or society or club or association or body of individuals whether incorporated or not, and also a Hindu Undivided Family, a firm and a local authority and every artificial juridical person not falling within any of the preceding descriptions;[***] [Deleted ('(17A) by Maharashtra Act No. 42 of 2017, dated 29.5.2017.]
