State the persons, bodies, entities, who shall be deemed to be the dealer as per M VAT Act, 2002?
Following persons, bodies and entities who sell any goods whether by auction or otherwise, directly or through an agent for cash, or for deferred payment, or for any other valuable consideration shall, notwithstanding anything contained in this Act, be deemed to be a dealer, namely –
(i) Customs Department of the Government of India administering the Customs Act, 1962 (52 of 1962);
(ii) Departments of Union Government and any Department of any State Government;
(iii) Local authorities;
(iv) Port Trusts;
(iv-a) Public Charitable Trust;
(v) Railway Administration as defined under the Indian Railways Act, 1989 (24 of 1989) and Konkan Railway Corporation Limited;
(vi) Incorporated or unincorporated societies, clubs or other associations of persons;
(vii) Insurance and Financial Corporations, institutions or companies and Banks included in the Second Schedule to the Reserve Bank of India Act 1934 (II of 1934);
(viii) Maharashtra State Road Transport Corporation constituted under the Road Transport Corporation Act, 1950 (LXIV of 1950);
(ix) Shipping and construction companies, Air Transport Companies, Airlines and Advertising Agencies;
(x) any other corporation, company, body or authority owned or constituted by, or subject to administrative control, of the Central Government, any State Government or any local authority.