Section 2(8)(c) in The Maharashtra Value Added Tax Act, 2002
(c)a non-resident dealer or as the case may be, an agent, residing in the State of a non-resident dealer, who buys or sells goods in the State for the purposes of or consequential to his [engagement in or in connection with or incidental to or in the course of, the business] [These words were inserted by Maharashtra 14 of 2005 (w.e.f. 1-4-2005), Section 2(1)(c).];