Section 2(27) in Uttaranchal Value Added Tax Act, 2005
(27)"Person" includes:-(a)an individual;(b)a Joint Hindu Family;(c)[a company or a corporation;] [Substituted vide Notification No.1314/XXXVI(4)/2008, date 31-3-08.](d)a firm;(e)an association of persons or a body of individuals, whether incorporated or not;(f)the Central Government or the Government of Uttaranchal or the Government of any other State or Union Territory in India;(g)a local authority, a club, a society or trust;
