Section 2(5a) in Karnataka Tax on Entry of Goods Act, 1979
(5a)[ 'occasional dealer' means any person who, in the course of occasional transactions of business nature whether on his own account or an account of a principal, or any other person bring or causes to be brought into a local area any goods or takes delivery or is entitled to take delivery of goods on its entry into local area. [Inserted by Act 15 of 1992 w.e.f.1-5-1992]
