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Law Dictionary HomeDictionary Definition wholesale-dealer
Wholesale dealer, is a person who keeps for wholesale to traders a commodity for the purpose of trade, Manoharbhai v. Emperor, AIR 1946 Nag 248: 1945 ILR Nag 422: 1946 Mad LJ 319.
Means a person who buys or sells excisable goods wholesale for the purpose of trade or manufacture, and includes a broker or commission agent who, in addition to making contracts for the sale or purchase of excisable goods for others, stocks such goods belonging to others as an agent for the purpose of sale. [Central Excise Act, 1944 (10 of 1944), s. 2(k)]
One who sells goods in gross to retail dealers rather than selling in smaller quantities directly to consumers, Black's Law Dictionary, 7th Edn., p. 1591.
Means a trader who has stock of grains in bags and without breaking the bags sells to retail dealers, V. Sesha Prabhu v. Emperor, AIR 1921 Mad 713.