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

State of Himachal Pradesh - Subsection

Section 2(1)(l) in Himachal Pradesh Tax on Entry of Goods into Local Area Act, 2010

(l)"receives any goods" means to take delivery or possession of any goods, whether actual or constructive, or cause the goods to be received by any other person;