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THE GOA VALUE ADDED TAX ACT 2005
CHAPTER I

2. Definition.-

In this Act, unless the context otherwise requires,-

(g). "casual trader" means a dealer who, whether as principal, agent or in any other capacity, has occasional or seasonal transaction involving the selling, supplying or distribution of goods or conducting any exhibition-cum-sale in Goa whether for cash or for deferred payment, commission, remuneration or other valuable consideration;