Definitions.- (1) In this Act, unless the context otherwise requires,

(a) 'Assessing Officer' means an officer appointed by the Government under section 4; (b) 'Board' means the Kerala Handloom Workers' Welfare Fund Board constituted under section 6 of the Kerala Handloom Workers’ Welfare Fund Act, 1989; (c) 'dealer' means any person who carries on the business of manufacturing, selling, processing, supplying, purchasing or storing for sale of yarn, textile or textile products and includes,– (i) a commission agent, a broker (by whatever name called) who carries on the business of manufacturing, processing, purchasing or storing of yarn, textile or textile products within the State of Kerala and sells or transfers (in the same form or processed form) to outside from the State of Kerala; (ii) a non-resident dealer, or an agent of non-resident dealer or local branch office of a firm or company or association of persons whether incorporated or not situated outside the State of Kerala; (d) 'Fund' means, Kerala Handloom Workers' Welfare Fund established under section 3 of the Kerala Handloom Workers' Welfare Fund Act, 1989 (2 of 1989); (e) 'Government' means the Government of Kerala; (f) 'prescribed' means prescribed by rules made under this Act; 1 Received the assent of the Governor on 13th April, 2007 and published in the Kerala Gazette Extraordinary No. 702 dated 13.04.2007. (g) 'sale proceeds' means the value of buying and selling of yarn, textile or textile products in the State of Kerala, for sale or to process otherwise; (h) 'textile' means any cloth-woven in handloom or powerloom (including textile mills) or any other looms out of cotton yarn, polyester yarn, silk yarn or any other yarn (blended or otherwise), but does not include khadi products; (i) 'textile products' means any garment or other articles manufactured by using cloth as basic component; (j) 'yarn' means cotton yarn, polyester fiber, silk yarn or any other blended fiber which can be used for weaving cloth; (2) Words and expressions used herein but not defined and defined in the Kerala Handloom Workers' Welfare Fund Act, 1989, shall have the meanings respectively assigned to them in that Act.