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MADHYA PRADESH VALUE ADDED TAX ACT, 2002
CHAPTER - I. Preliminary

Body 2. Definitions

In this Act, unless there is anything repugnant in the subject or context,-

(ea) "Casual Dealer"

means a person who whether as principal, agent or in any other capacity carries on occasional transactions involving buying, selling, supplying or distributing goods or conducting any exhibition-cum-sale in the State of Madhya Pradesh, whether for cash or for deferred payment or for commission, remuneration or other valuable consideration;