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The Jharkhand Value Added Tax Act, 2005
CHAPTER I PRELIMINARY

Body 2. Definitions -

In this Act unless the context otherwise requires:

(xii) "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 or conducting any exhibition cum Sale in the state, whether for cash or for deferred payment, or for commission, remuneration, or other valuable consideration and for the purpose of this Act, Casual Trader shall mean and include a dealer as defined in clause (xiii) of this Section;