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

(8) 'Dealer' means any person who carries on the business of buying, selling, supplying for commission, remuneration or other valuable consideration, and includes-

(a) an industrial, commercial, banking, or trading undertaking whether or not of the Central Government or any of the State Governments or a local authority;

(b) an advertising concern or agency;

(c) a casual trader;

(d) a company, firm, club, association, society, trust, or cooperative society, whether incorporated or un-incorporated, which carries on such business;

(e) a commission agent, a broker, a del credere agent, any auctioneer or any other mercantile agent by whatever name called, who carries on the business of buying, selling, supplying or distributing goods on behalf of any principal;

(f) an agent of a non-resident dealer or a local branch of a firm or company or association situated outside the State;

(g) a person who sells goods produced by him by manufacture or agriculture or otherwise;

(h) a person engaged in the business of transfer otherwise than in pursuance of a contract of property in any goods for cash, deferred payment or other valuable consideration;

(i) a person engaged in the business of transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract;

(j) a person engaged in the business of delivery of goods on hire purchase or any other system of payment by instalments;

(k) a person engaged in the business of transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or commission or remuneration or any other valuable consideration;

(l) a department of the Central Government or any State Government or a Local Authority by name of any Panchayat, Municipality, Development Authority, Cantonment Board or any autonomous or statutory body including a Port Trust and the like, which, whether or not in the course of business, buys, sells, supplies or distributes goods, directly or otherwise, for cash, or for deferred payment, or for commission, remuneration, or other valuable consideration;

(m) a Hindu Undivided Family or any other system of joint family which carries on business.