(c)"country liquor" means liquor manufactured in any part of India other than [Indian made foreign liquor] [Substituted by Amendment Act 11 of 1973.];(cc)[ "dealer" means any person dealing in excisable articles and foreign liquor, either for monetary consideration or gratuitously and includes, licence holders, permit holders, tenderers, bidders, toddy tappers, distributors, sale promoters, lease holders engaged in transactions of liquor, directly or indirectly;] [Inserted by Amendment Act 20 of 2001.]
