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THE UTTARAKHAND (THE UTTARANCHAL VALUE ADDED TAX ACT, 2005) - History
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2: Definitions:

In this Act, unless the context otherwise requires-

(7) "Casual Dealer" means a person who whether as principal, agent or in any other capacity, undertakes occasional transactions involving buying, selling, supplying or distributing goods or conducting any exhibition-cum-sale in the State of Uttaranchal, whether for cash or for deferred payment, or for commission, remuneration or other valuable consideration, for a period not exceeding 60 days at a time or such other period as may be prescribed;