Individual definition

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12 November 2013 Sir,Does individal's definition include proprietor under dvat act?

12 November 2013 Proprietorship is nothing except a brand name of the firm carried out by an individual.It does not have any separate existence in the eye of law.
Under DVAT, dealer has been defined which starts with "any person.........." but person is not defined in the DVAT. but it includes individual in general
thus in your case individual include proprietor also


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