Definitions

In this Act, unless the context otherwise requires,—

1. (1) " appointed day " means the date of commencement of this Act;
2. (2) " Bombay Sales Tax Act " means the Bombay Sales Tax Act, 1959;
3. (3) " Commissioner " means the person appointed to be the Commissioner of Sales Tax under the Bombay Sales Tax Act; (Bom. LI of 1959).
4. (4) " dealer " means any person who whether for commission, remuneration or otherwise transfer the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment