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THE RAJASTHAN VALUE ADDED TAX ACT, 2003
CHAPTER- I : PRELIMINARY

2. Definitions,-

In this Act, unless the subject or context otherwise requires,-

(8) "casual trader" means a person who, whether as principal, agent or in any other capacity, has occasional transactions of a business nature involving buying, selling, supplying or distributing of such goods as may be notified by the State Government whether for cash or deferred payment or for commission or remuneration or other valuable consideration;