Section 2(1)(e) in Andhra Pradesh General Sales Tax Act, 1957

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State of Andhra Pradesh - Subsection

Section 2(1)(e) in Andhra Pradesh General Sales Tax Act, 1957

(e)"Dealer" means any person who carries on the business of buying, selling, supplying or distributing goods or delivering goods on hire purchase or on any system of payment by instalments, or carries on or executes any works contract involving supply or use of material directly or otherwise, whether for cash, or for deferred payment, or for commission, remuneration or other valuable consideration, and includes. -

(i)local authority, a company, a Hindu undivided family or any society (including a co operative society), club, firm or association which carries on such business;

(ii)a society (including a cooperative society), club, firm or association which buys goods from, or sells, supplies or distributes goods to its members;

(iii)a casual trader, as herein before defined;

(iii)

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State of Andhra Pradesh - Subsection

Section 2(1)(e) in Andhra Pradesh General Sales Tax Act, 1957