Section 2(8)- Dealer - Definition of Dealer includes any person who buys or sells goods in the state for commission, remuneration or otherwise. It also includes, among others, by an Explanation, public charitable trust, government departments, societies, State Government, Central Government, shipping companies, airlines, advertising ,agencies etc Dealer is a person who buys or sells goods in the course of business in Maharashtra. Person who purchases goods for household consumption is not a dealer Person who render services is not a dealer(eg artist,lawyer, C.A etc) Dealer includes trader,Manufacturer,agent,auctioneer,society etc) but excluded an agriculturist, an educational institute and a transporter. however certain transporters l;ike railway,shipping, & air transport are specially included in the defination. Dealer can be an individual,HUF,state/centeral Govt,Company,Society,Club,Association of persons or body of individuals. Person carrying Business outside Maharashtra is not a dealer under MVAT

Section 2(12) Goods means every kind of movable property (means import/export license, patents, trade mark, electricity etc.). The definition specifically includes live stocks, growing crop, grass and tree, plants including produce thereof under given circumstances. However, it excludes sale of newspapers(but sale of old newspapers is a sale of goods, money, stocks, shares, securities, lottery tickets and actionable claims.

Business CoveredVAT applies to all types of businesses including(1)Importers: Section 2(13)Importermeans a dealer who brings any goods into the State or to whom any goods are dispatched from outside the state, which will include import out of India also.

2)Retailers Reference is available in Section 42(1) and Rule 85.The scheme is meant for registered dealers in business of reselling the goods at retail level, having at least 90% of sales to persons who are non dealers. Turnover of sales of goods shall not exceed Rs. 50 lakhs in the year previous to the current year for which the composition is to be availed of and if the dealer was not liable for registration under B.S.T Act or as the case may be under MVAT Act in the immediately preceding year, then he shall be entitled to claim the benefit of the scheme in respect of the first fifty lakhs rupees of the total turnover of sales in the current year.

Manufacturers "manufacture", with all its grammatical variations and cognate expressions includes producing, making, extracting, altering, ornamenting, finishing or otherwise processing, treating or adapting any goods;Distributors Wholesalers