Dealer - Law Dictionary Search Results
Home Dictionary Name: dealer Page 1 of about 128 results (0.002 seconds)Dealer, auction
Dealer, auction, a person who in the normal course of his business attends sales by auction for the purpose of purchasing goods with a view to reselling them, Auctions (Bidding Agreements) Act, 1927, s. 1(2) (UK), Halsbury's Laws of England (2), para 944, p. 461.means a person carrying on the business of selling fertilisers, whether wholesale or retail (or industrial use), and includes a manufacturer and a pool-handling agency carrying on such business and the agents of such person, manufacturer or pool-handling agency, State of Punjab v. Gunomajra Cooperative Agriculture Service Society Ltd., (2000) 9 SCC 210.There is nothing either in the main definition in s. 2(5) or in the Explanation of the Orissa Taxation (on Goods Carried by Road and Inland Water ways) Act, 1959 to suggest that the manager or agent of the dealer (principal) should have his own business within the State of Orissa before he could be proceeded against or assessed under the Act. It would be sufficient if the manager...
Registered dealer
Registered dealer, means a dealer registered under the provisions of this Act, who holds a certificate of registration deemed to have been granted under this Act. [Gujarat Value Added Tax Act, 2003, s. 2(20)]Means a dealer registered under this Act. [Maharashtra Value Added Tax Act, 2002, s. 2(21)]Means a dealer who is registered under s. 7. [Central Sales Tax Act, 1956, s. 2(f)]The words Registered dealer means a dealer validity registered under the Act, Nowranglal Agarwala v. State of Orissa, AIR 1965 Ori 44 (46). [Orissa Sales Tax Act, s. 2(6)]The expression 'registered dealer' is used in s. 8(ii) in its definitional sense to mean a dealer registered under s. 22 of the Bombay Act and it does not include a dealer registered under the Central Sales Tax Act, Commissioner of Sales Tax v. Union Medical Agency, AIR 1981 SC 1 (3): (1981) 1 SCC 51: (1981) 1 SCR 870. [Bomaby Sales Tax Act, 1959, s. 8(ii)]...
Successive dealer
Successive dealer, an importer is not one such dealer; he being the very first dealer in the State. Undoubtedly, an importer is one of the dealers. He is the first dealer in the State. The chain of successive dealers begins from the first dealer and it goes up to the last dealer. Any one of the dealers in this chain can be considered as a 'successive dealer', Kanpur Vanaspati Stores v. CST, AIR 1973 SC 2373 (2375): (1973) 4 SCC 110. (U.P. Sales Tax Act, 1948, s. 3A)...
Dealer
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 M...
Dealer
One who deals one who has to do or has concern with others esp a trader a trafficker a shopkeeper a broker or a merchant as a dealer in dry goods a dealer in stocks a retail dealer...
Any sums charged by the dealer
Any sums charged by the dealer, the phrase 'any sums charged by the dealer' has to be understood in its ordinary popular sense. So construing the phrase, it means 'what is demanded and collected or received by the dealer', McDowell & Co. v. CTO, (1977) 1 SCC 441: AIR 1977 SC 1459. [A.P. General Sales Tax Act, 1957, s. 2(1)(a)]...
Wholesale dealer or manufacturer
Wholesale dealer or manufacturer, the word whole sale dealer or manufacturer in item 1 of Appendix (1) will not apply to hoteliers and restaurant keepers whose main business is to conduct retail sale of their articles prepared by them in what may be termed a part of the same premises, Khadya Peya Vikarate Malak Sangh v. Chief Officer, AIR 1977 SC 527: (1977) 1 SCC 455: (1977) 2 SCR 139....
dealer
dealer : one that deals ;specif : a person or entity that buys and sells securities for his or her or its own account and not for others compare broker ...
Occasional dealer
Occasional dealer, means any person who, in the course of occasional transaction of business nature, whether on his account or on account of a principal or any other person, brings or causes to be brought into a local area any goods or take delivery of goods on its entry into local area. [The Rajasthan Tax on Entry of Goods Into Local Areas Act, 1999, s. 2(k)]...
Provisional dealer
Provisional dealer, means a person--(a) who is not liable to be registered, or who is not registered under the Act, and(b) who intends to set up an industrial unit in West Bengal for manufacture of taxable goods for sale in West Bengal, and(c) who has been issued a provisional certificate under sub-s. (1) of s. 30. [The West Bengal Value Added Tax Act, 2003, s. 2(33)]...
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