Section 2(1)(g) in Kerala Tax on Entry of Goods Into Local Areas Act, 1994
(g)[ "Importer" means a person who brings or cause to be brought any goods whether for himself or on behalf of his principal or any other person, into a local area, from any place outside the State for use, consumption, or sales therein or who owns the goods at the time of entry into the local area.] [Substituted by Act 12 of 2003.]