In this Act, unless the context otherwise requires,-

(12). "Dealer" means any person who carries on the business of buying, selling, supplying or distributing goods, delivering any goods on hire-purchase or any system of payment by instalments, whether for cash or for deferred payment, or for commission, remuneration or other valuable consideration and includes :-

(a) a casual dealer ;

(b) a commission agent, a broker or a del credere agent or an auctioneer or any other mercantile agent, by whatever name called;

(c) a non-resident dealer or an agent of a non-resident dealer, or a local branch of a firm or company or association or body of persons whether incorporated or not, situated outside the State;

(d) a person who, whether in the course of business or not,-

(i) sells goods produced by him by manufacture, agriculture, horticulture or otherwise; or

(ii) transfers any goods, including controlled goods whether in pursuance of a contract or not, for cash or for deferred payment or for other valuable consideration;

(iii) supplies, by way of or as part of any service or in any other manner whatsoever, goods, being food or any other articles for human consumption or any drink (whether or not intoxicating),

where such supply or service is for cash, deferred payment or other valuable consideration;