Section 2(1)(b) in Uttar Pradesh Tax on Entry of Goods into Local Areas Act, 2007

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State of Uttar Pradesh - Subsection

Section 2(1)(b) in Uttar Pradesh Tax on Entry of Goods into Local Areas Act, 2007

(b)"dealer" means any person, who in the course of business, whether on his own account or on account of a principal or any other person, brings 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 a local area and includes,-

(i)a local authority, body corporate, company, any cooperative society or other society, club, firm, Hindu, undivided family or other association of persons which carries on such business:

(ii)factor, broker, arhati, commission agent, del credere agent 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 buying, selling, supplying or distributing goods belonging to any principal, whether disclosed or not;

(iii)an auctioneer, who carries on the business of selling or auctioning goods belonging to any principal, whether disclosed or not, and whether the offer of the intending purchaser is accepted by him or by the principal or nominee of the principal;

(iv)a Government which, whether in the course of business or otherwise, buys, sells, supplies or distributes goods, directly or otherwise for cash or for deferred payment or for commission, remuneration or other valuable consideration;

(v)every person who acts within the State as an agent of a dealer residing outside the State, and buys, sells, supplies or distributes goods in the State or acts on behalf of such dealer as,-

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State of Uttar Pradesh - Subsection

Section 2(1)(b) in Uttar Pradesh Tax on Entry of Goods into Local Areas Act, 2007