Section 2(j) in Punjab State Development Tax Act, 2018
(j)"person" means any person who is engaged in any profession, trade, calling or employment in the State of Punjab and includes a sole proprietor, a partnership firm, a Hindu Undivided Family, a Company, a Society, a Trust, a Club, an Institution, an Association, a local Authority, a Department of any State Government, Union Territory Government or Central Government, a Government enterprise, a statutory body or other body corporate, irrespective of the fact that the main place of business of such person is outside the State of Punjab and where the main place of business of any such person is not in the State of Punjab, the local manager or agent of such person in the State of Punjab in respect of such business and also includes a person engaged in the following:-(i)transfer, otherwise than in pursuance of a contract, of property in any goods for cash, deferred payment or other valuable consideration;(ii)transfer of property in goods (whether as goods or in some other form) involved in the execution of works contract;(iii)delivery of goods on hire-purchase or any system of payment by instalments;(iv)transfer of right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration; and(v)supply by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink (whether or not intoxicating), where such supply or service is for cash, deferred payment or other valuable consideration:
