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[Cites 0, Cited by 0] [Section 2(1)] [Section 2] [Entire Act]

State of Himachal Pradesh - Subsection

Section 2(1)(e) in Himachal Pradesh Tax on Entry of Goods into Local Area Act, 2010

(e)"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 a casual dealer and all other persons specified in sub-clauses (i), (ii) , (iii) and (iv), including Explanation-I, Explanation-II, Explanation-III, of clause (g) of section 2 of the VAT Act;