Section 2(g) in Daman and Diu Value Added Tax Regulation, 2005
(g)"casual trader" means a person who, whether as principal, agent or in any other capacity undertakes occasional transactions in the nature of business involving buying, selling, supply or distribution of goods or conducting any exhibition-cum-sale in Daman and Diu whether for cash, deferred payment, commission, remuneration or other valuable consideration;
