Amendment status not verified — confirm the current text below against the official source.
Substituted by G.O.Ms.No.32, Revenue (C.T.II) Department, dated 15.10.2014. [Act No.5 of 2005] 3 Explanation:- For the purpose of this clause- (i) the activities of raising of manmade forests or rearing of seedlings or plants shall be deemed to be business; (ii) any transaction of sale or purchase of capital goods pertaining to such trade, commerce, manufacture, adventure or concern shall be deemed to be business; (iii) a sale by a person whether by himself or through an agent of agricultural or horticultural produce grown by himself or grown on any land whether as owner or tenant in a form not different from the one in which it was produced, save mere cleaning, grading or sorting does not constitute business; (7) „Casual trader‟ means a person who, whether as principal, agent or in any other capacity, carries on occasional transactions of a business nature involving the buying, selling or distribution of goods in the State; whether for cash or for deferred payment, or for commission, remuneration or other valuable consideration; (8) „Commissioner‟ means any person appointed by the Government to be the Commissioner of Commercial Taxes under section 3-A; (9) „Commercial Tax Officer‟ means any person appointed to be Commercial Tax Officer under section 3-A; (10) „Dealer‟ means any person who carries on the business of buying, selling, supplying or distributing goods or delivering goods on hire purchase or on any system of payment by instalments, or carries on or executes any works contract involving supply or use of material directly or otherwise, whether for cash or for deferred payment, or for 4 [Act No.5 of 2005] commission, remuneration or other valuable consideration, and includes,- (a) a company, a Hindu undivided family or any society including a co-operative society, club, firm or association which carries on such business; (b) a society including a co-operative society, club, firm or association which buys goods from, or sells, supplies or distributes goods to its members; (c) a casual trader, as hereinbefore defined; (d) any person, who may, in the course of business of running a restaurant or an eating house or a hotel by whatever name called, sells or supplies by way of or as part of any service or in any other manner whatsoever, of goods, being food or any other article for human consumption or any drink whether or not intoxicating; (e) any person, who may transfer the right to the use of any goods for any purpose whatsoever whether or not for a specified period in the course of business to any other person; (f) a commission agent, a broker, a delcredere agent, an auctioneer or any other mercantile agent, by whatever name called, who carries on the business of buying, selling, supplying or distributing goods on behalf of any principal 5[or principals]; Explanation I: Every person who acts as an agent of a non-resident dealer‟ that is, as an agent on behalf of a dealer residing outside the State, and buys, sells, supplies