Section 2(5) in The Orissa Taxation (On Goods carried by Roads or Inland Waterways) Act, 1968
(5)"Dealer" means any person who stored at one time jute in excess of fifty maunds or bamboos in excess of one thousand in number or kendu leaves in excess of one standard maund or minerals and mineral-ores before or after being carried by motor vehicle, cart, trolley, boat, animal or human agency or any other means except railways or airways and includes his agent;Explanation. - The manager or agent of a dealer who resides outside Orissa and who stores such goods shall be deemed to be a dealer for the purposes of this Act;
