(v)"trader" means a person who in the regular course of business buys and sells goods or other property, whether movable or immovable, and includes-(i)a wholesale or retail merchant,(ii)a commission agent,(iii)a broker,(iv)a manufacturer,(v)a contractor,(vi)a factory owner, but does not include an artisan or a person who sells his agricultural produce or cattle or buys agricultural produce or cattle for his use.
