Dealer, in relation to any dangerous machine or any part thereof, means a person who, or a firm or a Hindu undivided family which, carries on, directly or otherwise, the business of buying, selling, supplying or distributing any dangerous machine or any part thereof, whether for cash or for deferred payment or for commission, remuneration or other valuable consideration, and includes-
(i) a commission agent who carries on such business on behalf of any principal;
(ii) an importer who sells, supplies, distributes or otherwise delivers any dangerous machine to any user, manufacturer, repairer, consumer or any other person. But does not include a manufacturer who sells, supplies, distributes or otherwise delivers any dangerous machine or any part thereof to any person or category of persons referred to in this clause. [Dangerous Machines (Regulation) Act, 1983 (35 of 1983), s. 3 (e)]
(2) includes a person who is engaged--
(a) in building bodies for attachment to chassis; or (S. 2 (8)
(b) The Motor Vehicles Act, 1988). (c) in the repair of motor vehicles; or (S. 2 (8)
(c) The Motor Vehicles Act, 1988).
(d) in the business of hypothecation leasing or hire-purchase of motor vehicle. [Motor Vehicles Act, 1988, s. 2 (8)]
(3) The restricted definition of the term 'dealer' in the Central Act is not wide enough to cover all kinds of agents such as brokers or a commission agent simpliciter would, however, include a del credere agent on a mercantile agent who carries on the business of buying or selling goods not as an agent simpliciter on behalf of the disclosed principal but as a principal vis-a-vis its customers, Bagal Kot Cement Co. v. State of Mysore, (1976) 1 SCC 336: AIR 1976 SC 357 (360): (1976) 2 SCR 852. [Central Sales Tax Act (74 of 1956), s. 2(b), 2(dd)]
Includes Central Government, Joint Director of Food v. State of Andhra Pradesh, (1976) 3 SCC 598: AIR 1976 SC 2322: (1977) 1 SCR 59.
It is plain, on an examination of the language as it stood at the material time, from the definition of 'dealer' in s. 2(c) of the U.P. Sales Tax Act, 1948 that even a selling or purchasing agent is within that definition. A person to be a dealer in that definition must be engaged in the business of buying and selling goods in uttar Pradesh whether for commission, remuneration or otherwise. Explanation to s. 2(c) brought within the definition of 'dealer' not only a commission agent, a factor, a del credere agent or any other mercantile agent by whatever name called, and whether of such description or not, but also a broker, an auctioneer as well as an arhatiya. The use of the words 'through whom the goods are sold or purchased' in the Explanation is significant, and they must be given their due meaning. Thus, the definition of 'dealer' in s. 2(c) is wide enough to include a selling or purchasing agent of whatever name or description. The term 'arhatiya' is wide enough to include a kutcha arhatiya, Commissioner of Sales Tax v. Bishamber Singh Layaq Ram, (1981) 2 SCC 27: AIR 1980 SC 2047: (1981) 1 SCR 548.
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