Section 2(10)(ii) in The Gujarat Value Added Tax Act, 2003
(ii)The Central Government or a State Government or a local authority or railway administration or port trusts or a statutory body, which whether or not in the courses of business, buys, sells, supplies or distributes goods, directly or otherwise, for cash, deferred payment, commission, remuneration or other valuable consideration, shall be deemed to be dealer for the purposes of this Act.