DEMO|

The Tamil Nadu Value Added Tax Act, 2006.
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2. Definitions.

In this Act, unless the context otherwise requires, -

(12) "casual trader" means a person who has, whether as principal, agent or in any other capacity, occasional transactions of a business nature involving the buying, selling, supply or distribution of goods in the State, whether for cash, or for deferred payment, or for commission, remuneration, or other valuable consideration, and who does not reside or has no fixed place of business within the State;