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

State of Punjab - Subsection

Section 2(1)(c) in The Punjab Tax on Entry of Goods into Local Areas Act, 2000

(c)"dealer" includes occasional dealer or any person, who in the course of business whether on his own account or on account of his principal or any other person, brings or causes to be brought into a local area any scheduled goods or takes delivery or is entitled to take delivery of scheduled goods on its entry into a local area;