Definitions

In this Act, unless the context otherwise requires,—

1. (a) “Business” includes any trade, commerce, manufacture or any adventure or concern in the nature of trade, commerce or manufacture whether or not such trade, commerce, manufacture, adventure or concern is carried on with a motive to make gain or profit and whether or not any gain or profit accrues from such trade, commerce, manufacture, adventure or concern and any transaction in connection with, or ancillary or incidental to such trade, commerce, manufacture, adventure or concern;
2. (b) “Dealer” means any person who, whether in the course of business or otherwise, brings or causes to be brought into a local area any goods, or causes to be entered into a local area any goods, whether on his own account or on account of a principal or any other person, and includes a casual trader, a commission agent, a broker or any other mercantile agent by whatever name called;
3. (c) “Local Area” means the area within the limits of a Gram Panchayat constituted under the Andhra Pradesh Gram Panchayats Act, 1964, a Mandal Praja Parishad or Zilla Praja Parishad constituted under the Andhra Pradesh Mandala Praja Parishads, Zilla Praja Parishads and Zilla Abhivrudhi Sameeksha Mandals Act, 1986, a Municipality constituted under the Andhra Pradesh Municipalities Act, 1965, or a Municipal Corporation constituted under the relevant law for the time being in force for the constitution of a Municipal Corporation in the State;
4. (d) “Value of Goods” means the purchase value of the goods, or if the goods are acquired or obtained otherwise than by way of purchase, the value of the goods as may be determined in the prescribed manner.