In this Act, unless the context otherwise requires-

(16)"Importer" in relation to any goods means a dealer who brings or receives any goods into the State from any place outside the State and includes a dealer-

(i) who makes first sale of any goods brought or received into the State from any place outside the State; or

(ii) who receives any goods into the State on behalf of any other persons from any place outside the State; or

(iii) on whose behalf any goods are received into the State from any place outside the State by any other person;