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

NCT Delhi - Subsection

Section 2(1)(v) in The Delhi Value Added Tax Act, 2004

(v)an auctioneer, who sells or auctions goods whether acting as an agent or otherwise or, who organizes the sale of goods or conducts the auction of goods whether or not he has the authority to sell the goods 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;