Section 2(b) in Tamil Nadu Sandalwood Possession Rules, 1970
(b)"Dealer" means any person, who carries on the business in sandalwood of buying, selling, supplying or distributing sandalwood directly and includes-(i)a local authority or company which carries on the business in sandalwood;(ii)an auctioneer or his accredited agent, by whatever name called, who carries on the business in sandalwood of buying, selling, supplying or distributing sandalwood on behalf of any principal, and(iii)every local branch of a firm or company situated outside the State;
