Section 2(8) in The Maharashtra Value Added Tax Act, 2002
(8)"dealer" means any person who, for the purposes of or consequential to his engagement in or, in connection with or incidental to or in the course of, his business buys or sells, goods in the State whether for commission, remuneration or otherwise and includes, -(a)a factor, broker, commission agent, del-credere agent or any other mercantile agent, by whatever name called, who for the purposes of or consequential to his engagement in or [in connection with or incidental to or] [These words were inserted by Maharashtra 14 of 2005 (w.e.f. 1-4-2005), Section 2(1)(a).] In the course of the business, buys or sells any goods on behalf of any principal or principals whether disclosed or not;(b)[an auctioneer who sells or auctions goods whether acting as an agent or otherwise or, who organises the sale of goods or conducts the auction of goods whether or not he has the authority to sell the goods] [This portion substituted by Maharashtra 14 of 2005 (w.e.f 1-4-2005), Section 2(1)(b).] 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 a nominee of the principal;(c)a non-resident dealer or as the case may be, an agent, residing in the State of a non-resident dealer, who buys or sells goods in the State for the purposes of or consequential to his [engagement in or in connection with or incidental to or in the course of, the business] [These words were inserted by Maharashtra 14 of 2005 (w.e.f. 1-4-2005), Section 2(1)(c).];(d)any society, club or other association of persons which buys goods from, or sells goods to, its members;Explanation. - For the purposes of this clause, each of the following persons, bodies and entities who [sell any goods] [These words were substituted by Maharashtra 14 of 2005 (w.e.f. 1-4-2005), Section 2(1)(d)(i).] whether by auction or otherwise, directly or through an agent for cash, or for deferred payment, or for any other valuable consideration, shall, notwithstanding anything contained in clause (4) or any other provision of this Act, be deemed to be a dealer, namely:-(i)Customs Department of the Government of India administering the Customs Act, 1962; (52 of 1962)(ii)Departments of Union Government and any Department of any State Government;(iii)Local authorities;(iv)Port Trusts;[(iv-a) Public Charitable Trust;] [Clause (iv-a) inserted by Maharashtra 14 of 2005 (w.e.f. 1-4-2005), Section 2(1)(d)(ii).](v)Railway Administration as defined under the Indian Railways Act, 1989 (24 of 1989) and Konkan Railway Corporation Limited;(vi)Incorporated or unincorporated societies, clubs or other associations of persons;(vii)Insurance and Financial Corporations, institutions or companies and Banks included in the Second Schedule to the Reserve Bank of India Act, 1934; (II of 1934)(viii)Maharashtra State Road Transport Corporation constituted under the Road Transport Corporation Act, 1950; (LXIV of 1950)(ix)Shipping and construction companies, Air Transport Companies, Airlines and advertising agencies;(x)any other corporation, company, body or authority owned or constituted by, or subject to administrative control, of the Central Government, any State Government or any local authority:[* * *] [Proviso deleted by Maharashtra 14 of 2005 (w.e.f. 1-4-2005).][***] [Deleted 'Exception I' by Maharashtra Act No. 42 of 2017, dated 29.5.2017.][***] [Deleted 'Exception II' by Maharashtra Act No. 42 of 2017, dated 29.5.2017.][***] [Deleted 'Exception III' by Maharashtra Act No. 42 of 2017, dated 29.5.2017.][***] [Deleted '(9)' by Maharashtra Act No. 42 of 2017, dated 29.5.2017.]
