In this Act, unless the context otherwise requires,-

(11) "dealer" means any person who carries on the business of selling or purchasing goods in West Bengal or any person making sales under section 14, and includes-

(a) an occupier of a jute-mill or shipper of jute,

(b) Government, a local authority, a statutory body, a trust or other body corporate which, or a liquidator or receiver appointed by a court in respect of a person, being a dealer as defined in this clause, who, whether or not in the course of business, sells, supplies or distributes directly or otherwise goods for cash or for deferred payment or for commission, remuneration or other valuable consideration,

(ba) a person who has set up a business of selling or purchasing goods in West Bengal,

(c) a society including a co-operative society, club or any association which sells goods to its members or others for cash, or for deferred payment, or for commission, remuneration, or for other valuable consideration,

(d) a factor, a broker, a commission agent, a del credere agent, an auctioneer, an agent for handling or transporting of goods or handling of document of title to goods, or any other mercantile agent, by whatever name called, and whether of the same description as hereinbefore mentioned or not, who carries on the business of selling goods and who has, in the customary course of business, authority to sell goods belonging to principals;