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[Cites 0, Cited by 0] [Section 2(4)] [Section 2] [Entire Act]

State of Meghalaya - Subsection

Section 2(4)(xli) in Meghalaya Value Added Tax Act, 2003

(xli)"Transporter" means any person who for the purpose of or in connection with or incidental to or in the course or his business transports or causes to transport goods, or holds in custody for delivery to any person after transportation and includes railway, shipping company, and cargo terminal and courier service;