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Delhi Value Added Tax Act, 2004
CHAPTER I - PRELIMINARY

2. Definitions.-

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

(g). "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 Delhi whether for cash, deferred payment, commission, remuneration or other valuable consideration;