.....Act 14) (3) "Commissioner" means the Commissioner appointed under section 5; (4) "dealer" means any person who sells taxable goods:- (a) manufactured, made or processed by him in the State of Mizoram (b) brought by him into the Mizoram State; or (c) obtained by him in the State of Mizoram otherwise than by purchase. Explanation : The manager or agent of a dealer who resides outside the Mizoram State and sells taxable goods brought by him into the Mizoram State from any place outside that territory shall, in respect of such business, be a dealer for the purpose of this Act; (5) "Lubricant" means any form of oil or other lubricating substance primarily used for lubricating substance primarily used for lubricating the internal machinery or the external parts and fittings of motor vehicles, stationary internal combustion engines, steam turbines or engines, power pumps, refrigerators, dynamos and other machinery and shall include all forms of spindle oils, cutting oils and hydraulic brake fluids; (6) "Magistrate" means the Deputy Commissioner or any Assistant Deputy Commissioner who has been empowered to administer criminal justice in the Mizoram State under the.....
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