Section 2(1)(e) in Rajasthan Tax on Entry of Goods Into Local Area Act, 1999
(e)"dealer" means any person who, [in the course of business or otherwise] [Substituted 'in the course of business' by Rajasthan Act No. 15 of 2005, dated 20.5.2005.], whether on his own account or on account of a principal or any other person, brings or causes to be brought into a local area any goods or takes delivery or is entitled to take delivery of goods on its entry into a local area and includes on occasional dealer;