(IX) "casual trader" means a person who has no fixed place of business in the State and who makes occasional sale or purchase of goods in the State; and includes, whether he has a fixed place of business in the State or not, -

(a) a transporter who, while carrying any goods in his goods vehicle fails to disclose the name and address of the consignor or consignee or fails to furnish copy of invoice, challan, transport receipt or consignment note or document of like nature in respect of such goods, and

(b) an owner or lessee of a warehouse who fails to disclose the name and address of the owner of any goods stored at his warehouse or fails to satisfy the Commissioner or Assessing Authority that such goods are for his personal use or consumption,-

and such transporter, owner or lessee, shall be deemed to have purchased such goods on his own account;