Section 2(d) in Sikkim Ecology Fund and Environment Cess Act, 2005
(d)" dealer" means any person who carries on business of buying and selling of goods specified in the Schedules or services for commission, remuneration or otherwise and includes any individual, firm, Hindu Undivided family, company, corporation, a department of State or Central Government, Public Sector Undertaking, Autonomous body, society, club or association ( or the incorporation of such society, club or association
