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BIHAR VALUE ADDED TAX Act, 2005
CHAPTER I : INTRODUCTION

2. Definitions-

In this Act, unless the context otherwise requires,-

2(f). "Casual trader" means a person, who, whether as principal, agent or in any other capacity undertakes, occasional transactions in the nature of business involving buying, selling, supply or distribution of goods or conducting any exhibition-cum-sale in the State of Bihar, whether for cash, deferred payment, commission, remuneration or other valuable consideration;