Section 2(1)(c) in The Delhi Sales Tax on Right to Use Goods Act, 2002
(c)"dealer" means any person who whether for commission, remuneration or otherwise transfers the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration; and includes the Government or the Central Government which so transfers the right to use such goods, any society, club or association of persons which so transfers the right to use such goods to its members; a manager, factor, broker, commission agent, del-credere agent or any other mercantile agent, by whatever name called, and whether of the same description as hereinbefore mentioned or not, who so transfers the right to use any goods belonging to any principal whether disclosed or not;