{
    "act_title": "Gujarat Sales Tax Act, 1969",
    "act_slug": "gujarat-sales-tax-act-1969",
    "section_label": "Section",
    "section": {
        "number": "78",
        "title": "78. Offences by companies.",
        "chapter": null,
        "content": "(a) \"company\" means a body corporate, and includes a firm or other association of individuals; and\n(b) \"director\" in relation to a firm means a partner in the firm.",
        "footnote": "",
        "is_definition": false,
        "sort_order": 77
    },
    "prev_section": "77",
    "next_section": "79"
}