Section 2(1)(d) in Kerala Fishermen's and Allied Workers Welfare Cess Act, 2007
(d)"dealer" means any person who engages in the business of buying and selling of fish or processing fish or bringing into the State or sending outside the State the fish (raw or processed) or fish product or allied objects or equipments, and includes, -(i)a commission agent, a broker, auctioneer or any other mercantile agent by whatever name called, and(ii)a non-resident dealer or an agent of a non-resident dealer or a branch of a firm or company or association situated outside the State: