2. Definitions

(1) In this Act, unless the context otherwise requires,

(m) "dealer" means any person including a department of Government who carries on, whether regularly or otherwise, business, directly or otherwise, in the course of, or as a result of, which, or incidental, ancillary or causal thereto, whether regularly, casually, occasionally or otherwise, whether for cash, deferred payment, commission, remuneration or other valuable consideration, such person purchases, sells, supplies or distributes any goods in the State, or imports into, or exports out of, the State, any goods, irrespective of the fact that the main place of business of such person is outside the State and where the main place of business of such person is not in the State, includes the local manager or agent of such person in the State in respect of such business:

Provided that a person or a member of his family who sells within the State exclusively the agricultural produce grown by himself or grown on any land in which he has an interest whether as owner, usufructuary mortgagee, tenant or otherwise, shall not be deemed to be a dealer.

Explanation.- For the purpose of this clause,-

(i) a co-operative society or a club or any association which carries on business for and on behalf of its members, is a dealer;

(ii) a factor, a broker, a commission agent, a del credere agent, a dealer’s agent, an auctioneer or any other mercantile agent by whatever name called and whether of the same description as hereinbefore mentioned or not, who carries on any trade as principal, agent or in any other capacity, is a dealer;