Section 2(1)(g) in Karnataka Special Tax on Entry of Certain Goods Act, 2004
(g)"Importer" means a person who brings or causes to be brought any notified goods whether on his own account or on account of a principal or any other person, into a local area, from any place out side the State for consumption, use or sale therein or who owns the notified goods at the time of entry into the local area from any place outside the State;