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[Cites 0, Cited by 0] [Section 2(12)] [Section 2] [Entire Act]

State of Odisha - Subsection

Section 2(12)(d) in Orissa Value Added Tax Act, 2004

(d)A person who, whether in the course of business or not,-
(i)Sells goods produced by him by manufacture, agriculture, horticulture or otherwise, or
(ii)Transfers any goods, including controlled goods whether in pursuance of a contract or not, for cash or for deferred payment or for other valuable consideration;
(iii)Supplies by way of or as part of any service or in any other manner whatsoever, goods, being food or any other articles for human consumption or any drink (whether or not intoxicating), where such supply or service is for cash, deferred payment or other valuable consideration;