Section 2(10) in Assam General Sales Tax Act, 1993
(10)"Dealer" means any persons who carries on the business of selling or purchasing goods in the State and includes -(i)Government and local authority;(ii)a comparative society or a club or any association which supplies goods to its members or which sells goods supplied to it by its members;(iii)a factor, a broker, a commission agent, a del credere agent, and auctioneer or any other mercantile agent, by whatever name called, and whether of the same description as herein before mentioned or not, who carries on the business of purchasing or selling goods and who has, in the customary of business, authority to purchase or sell goods for and on behalf of, or belong to principals whether resident within or outside the State; and includes a person delivering goods on the purchase or any system of payment of installment or making any sale within the meaning of clause (33) of this section;(iv)a contractor or a lessor;
