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The Jammu and Kashmir General Sales Tax Act, 1962
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2. Definitions

In this Act, unless the context otherwise requires-

    (g) "Dealer" means any person who carries on (whether regularly or otherwise) the business of selling, purchasing, supplying or distributing goods, directly or indirectly, for cash or for deferred payment, or for commission, remuneration, or other valuable consideration and includes,-

      (i) a factor, broker, commission agent, del credere agent, or any other mercantile agent, by whatever name called and whether of the same description as hereinbefore mentioned or not, who carries on the business of selling, purchasing, supplying or distributing goods belonging to any principal whether disclosed or not;

      (ii) notwithstanding any condition to the contrary contained in the agreement with the principal, an auctioneer who carries on the business of selling, purchasing or auctioning goods belonging to any principal, whether disclosed or not or whether the offer of the intending purchaser is accepted by him or the principal or nominee of the principal;

      (iii) a club or any association selling or purchasing goods;

      (iv) a contractor supplying, selling, purchasing or using or consuming goods in the execution of work contract.

    Explanation I - Every person who acts as an agent in the State of a dealer residing outside the State and sells, purchases, or distributes goods in the state or acts on behalf of such dealer as-

      (i) mercantile agent;

      (ii) an agent for handling of goods or documents or title relating to goods; or

      (iii) an agent for the collection or the payment of sale price of goods or as a guarantor for such collection or payment shall be a dealer for the purposes of this Act.

    Explanation II - Any department of the Government which, whether or not in the course of business, sells or buys, supplies or distributes goods, directly or otherwise, for cash or for deferred payment or for commission, remuneration or other valuable consideration shall, be deemed to be a dealer for the purposes of this Act.

    Explanation III - For purposes of this clause Government includes the Central Government or the Government of any other State.