DEMO|

The Assam Value Added Tax Act, 2003.
CHAPTER - I : PRELIMINARY

2. Definitions.

In this Act, unless the context otherwise requires,—

(9) "casual dealer" means a person who whether as principal, agent or in any other capacity, carries on occasional transactions in the nature of a business involving buying, selling, supplying or distribution of goods or conducting any exhibition-cum-sale in the State, whether for cash or for deferred payment or for commission, remuneration or other valuable considerations;