In this Act, unless the context otherwise requires,-

(15) "dealer" means any person, who carries on (whether regularly or otherwise) the business of buying, selling, supplying or distributing goods directly or indirectly, for cash or deferred payment or for commission, remuneration or other valuable consideration, and includes,-

(i) a local authority, body corporate, company, any co-operative society or other society, club, firm, Hindu Undivided Family or other association of persons which carries on such business;

(ii) a factor, broker, commission agent, del credere agent or any other mercantile agent, by whatever name called, who for the purposes of or in connection with or incidental to or in the course of the business, buys, sells, supplies or distributes goods belonging to any principal or principals, whether disclosed or not;

(iii) an auctioneer, who sells or auctions goods belonging to any principal whether disclosed or not and whether the offer of the intending purchaser is accepted by him or by the principal or a nominee of the principal.

Explanation I.- Every person who acts within the state as an agent of a dealer residing outside the state and buys, sells, supplies or distributes goods in the state or acts on behalf of such dealer as,-

(a) a mercantile agent as defined in the Sale of Goods Act, 1930 (Act 3 of 1930); or

(b) an agent for handling of goods or documents of title relating to goods; or

(c) an agent for the collection or the payment of the sale price of goods or as a guarantor for such collection or such payment,

shall be deemed to be a dealer for the purposes of this Act.

Explanation II.- Every local branch or office in the State of a firm registered outside the State or a company or other body corporate, the principal office or head quarter whereof is outside the State, shall be deemed to be a dealer for the purposes of this Act;

(iv) a person who carries on the business of transfer of property in goods (whether as goods or in some other form) involved in the execution of a works contract;

(v) a person who carries on the business of transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration;

(vi) a person who carries on the business of delivery of goods on hire purchase or any system of payment by instalments;

1. a casual dealer;

2. an advertising concern or agency;

(ix) a department of the Central Government or any State Government or a local authority, Panchayat, Municipality, Development Authority, Cantonment Board or any autonomous or statutory body or an industrial, commercial, banking, insurance or trading undertaking whether or not of the Central Government or any of the State Governments or of a local authority, if it sells, supplies or distributes goods, for cash or for deferred payment or other valuable considerations, whether or not in the course of business;

(x) a person who, for the purposes of or in connection with or incidental to or in the course of his business disposes of any goods as unclaimed or confiscated, or unserviceable or scrap, surplus, old, obsolete or as discarded material or waste products by way of sale;

(xi) a person who, under any provisions of this Act, has been presumed to have made sales or purchase of any goods.

Exception I.- An agriculturist who sells exclusively agricultural produce grown on land cultivated by him personally, shall not be deemed to be a dealer in respect of such sales within the meaning of this clause but when the agriculturist is a company, a firm or a body of persons other than a Hindu Undivided Family this exception shall not be applicable.

Exception II.- An educational institution carrying on the activity of manufacturing, buying or selling of goods, in the performance of its functions for achieving its objects, shall not be deemed to be a dealer within the meaning of this clause;