Section 2(2) in Himachal Pradesh General Sales Tax Act, 1968
(2)[Every department or its subordinate offices, of a Government] [Subs. for the words 'A Government' vide Act No. 14 of 1994 (Sec. 2) w.e.f. 13.8.85.] which whether or not in the course of business, buys, sells, supplies or distributes goods, directly or otherwise, for cash or for deferred payment or for commission, remuneration or other valuable consideration, shall, except in relation to any sale, supply or distribution of surplus, unserviceable or old stores or materials or waste products or obsolete or discarded machinery or parts or accessories thereof, be deemed to be a dealer for the purpose of this Act.
