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THE HIMACHAL PRADESH VALUE ADDED TAX ACT, 2005.
CHAPTER I : PRILIMINARY

2. Definitions.

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

(e) "casual dealer" means any person who carries on occasional transactions of business of buying, selling, supplying or distributing goods whether for cash, deferred payment, commission, remuneration or other valuable consideration;