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THE KERALA VALUE ADDED TAX ACT, 2003
CHAPTER I: PRELIMNARY

2. Definitions

In this Act, unless the context otherwise requires,-

(xi). "casual trader" means a person who whether as principal, agent or in any other capacity, has occasional transactions involving buying, selling, supplying or distributing goods in the State, whether for cash or for deferred payment, or for commission, remuneration, or other valuable consideration;