Section 2. Tobacco as defined under the Central Excises and Salt Act, 1944 (1 of 1944)

22. Tobacco as defined under the Central Excises and Salt Act, 1944 (1 of 1944). 2. Definitions.— In this Act, unless the context otherwise requires,— (a) "Administrator" means the Administrator of Delhi appointed by the President under article 239 of the Constitution; (b) "Appellate Tribunal" means the Appellate Tribunal constituted under section 13; (c) "business" includes— (i) any trade, commerce or 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 (ii) any transaction in connection with, or incidental or ancillary to, such trade, commerce, manufacture, adventure or concern; (d) "Commissioner" means the Commissioner of Sales Tax appointed under sub-section (1) of section 9; - (e) "dealer" means any person who carries on business of selling goods in Delhi and includes— - (i) the Central Government or a State Government carrying on such business; (ii) an incorporated society (including a co-operative society), club or association which sells or supplies goods, whether or not in the course of business, to its members for cash or for deferred payment or for commission, remuneration or other valuable consideration; (iii) a manager, factor, broker, commission agent, del credere agent, or any mercantile agent, by whatever name called, and whether of the same description as hereinbefore mentioned or not, who sells goods belonging to any principal whether disclosed or not; and (iv) an auctioneer who sells or auctions goods belonging to any principal, whether disclosed or not and whether the offer of the intending purchaser is accepted by him or by the principal or a nominee of the principal; (f) "Delhi" means the Union territory of Delhi; (g) "goods" includes all materials, articles, commodities and all other kinds of moveable property, but does not include newspapers, actionable claims, stocks, shares, securities or money; 2. Cotton as defined in section 14 of the Central Sales Tax Act, 1956 (74 of 1956).