Definition of dealer clarifies scope and inclusion of agents and government, affecting registration and tax liability. Section 2 defines core concepts: Appropriate State by the location of a dealer's places of business; Business broadly to include trade, manufacture and incidental transactions; Dealer to include persons, bodies corporate, agents, auctioneers and Government acting in trade; Sale to encompass transfers of property in goods for consideration including works contract inputs and supplies as part of services; and Sale Price and Turnover as the bases for assessing tax liability under prescribed methods.