Section 2(1)(j) in The Delhi Value Added Tax Act, 2004
(j)[ "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 Delhi directly or otherwise, whether for cash or for deferred payment or for commission, remuneration or other valuable consideration and includes,- [[Substituted, vide DVAT (Second Amendment) Act, 2005 (10 of 2005), w.e.f. 16-11-2005. Prior to substitution, clause (f) read as under: