Section 2(11)(f) in Uttaranchal Value Added Tax Act, 2005
(f)a non-resident dealer whether an individual, or a firm or a company or association or other body of persons, whether incorporated or not, the principal office or head quarter whereof is outside the State, whether or not having branch or office in the State, in respect of purchases or sales , supplies or distribution of goods in the State of Uttaranchal directly or through his agent or through such branch or office;