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

State of Rajasthan - Subsection

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;