Section 2(c) in The Tamil Nadu (Added Territory) Extension of Laws Act, 1961
(c)the expression "registered dealer" means a dealer registered or deemed to have been registered under the [Tamil Nadu] [This Act was now repealed and in its place the Tamil Nadu Value Added Tax Act, 2006 (Tamil Nadu Act 32 of2006 was enacted with effect from 1.1.2007.] General Sales Tax Act, 1959], and includes a retail dealer registered or deemed to have been registered under the [Tamil Nadu] [Substituted for 'Madras' by the Tamil Nadu Adaptation of Laws Order, 1969, as amended by the Tamil Nadu Adaptation of Laws (Second Amendment) Order, 1969.] Sales of Motor Spirit Taxation Act, 1939 [Tamil Nadu] [This Act has already been repealed.] Act VI of 1939.]
