Section 2(1)(k) in Rajasthan Tax on Entry of Goods Into Local Area Act, 1999
(k)"occassional dealer" means any person who, in the course of occassional transactions of business nature, whether on his own account or on account of a principal or any other person, brings or causes to be brought into a local area any goods or takes delivery or is entitled to take delivery of goods on its entry into local area;