2. Definitions - In this Act, unless the context otherwise requires,-

(t) "person" includes a sole proprietor, a partnership, a Hindu undivided family, a company, a society, a trust, a club, an institution, an association, a local authority, a department of any State Government, Union territory Government or Central Government, a Government enterprise, a statutory body or other body corporate, who whether or not in the normal course of business, purchases, sells, supplies or distributes any goods in the State, irrespective of the fact that the main place of business of such person is outside the State and where the main place of business of any such person is not in the State, `person` includes the local manager or agent of such person in the State in respect of such business and also includes a person engaged in the business of -

(i) transfer, otherwise than in pursuance of a contract of property in any goods for cash, deferred payment or other valuable consideration;

(ii) transfer of property in goods (whether as goods or in some other form) involved in the execution of works contract;

(iii) delivery of goods on hire-purchase or any system of payment by instalments;

(iv) transfer of right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration; and

(v) supply by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink (whether or not intoxicating), where such supply or service is for cash, deferred payment or other valuable consideration:

Provided that an agriculturist or a member of his family who sells within the State exclusively the agricultural produce, grown on any land inside the State in which he has an interest, whether as owner, mortgagee, tenant or otherwise, shall not be deemed to be a person;

Explanations -

(1) A co-operative society or a club or an association which sells or supplies goods to its members is a person within the meaning of this clause.

(2) A factor, a broker, a commission agent, a person's agent, an auctioneer or any other mercantile agent by whatever name called and whether of the same description as here-in-before mentioned or not, who carries on the business of selling, supplying or purchasing goods and who has in the customary course of business, authority to sell goods belonging to the principals or to purchase goods on their behalf, is a person within the meaning of this clause.

(3) For the purpose of this clause, "Government" will include the Government of India or the Government of any State of the Union of India or the Union Territories.

(4) Each of the following persons or bodies, who dispose of any goods including unclaimed or confiscated or as unserviceable or scrap surplus, old or obsolete goods or discarded material or waste products whether by auction or otherwise directly or through an agent for cash or for deferred payment or for any other valuable consideration, notwithstanding anything contained in this Act, irrespective of the fact whether such disposal was in the course of business or not, shall be deemed to be a person for the purposes of this Act to the extent of such disposals, namely:

(i) Municipal Corporations, Municipal Councils and other local authorities constituted under any law for the time being in force;

(ii) Railways Administration as defined under the Railways Act, 1989;

(iii) Transport and construction companies;

(iv) Any person holding permit for the transport vehicles granted under the Motor Vehicles Act, 1988, which are used or adapted to be used for hire;

(v) the State Road Transport Corporations;

(vi) Customs Department of the Government of India administering the Customs Act, 1962;

(vii) Insurance and Financial Corporations or companies and banks included in the Second Schedule to the Reserve Bank of India Act, 1934;

(viii) advertising agencies; and

(ix) any other corporation, company, body or authority owned or set up by, or subject to the administrative control of the Central Government or any State Government.