In this Act, unless the context otherwise requires,--
         (a) "Chief Commissioner" means the Chief Commissioner of Manipur;
         (b) "Commissioner" means the Commissioner appointed under section 4;
         (c) "crude oil" means petroleum in its natural state;
         (d) "dealer" means any person who sells taxable goods manufactured, made or processed by him in, or brought by him into, the Union territory from any place outside that territory for the purpose of sale in that territory.
     Explanation.--The manager or agent of a dealer who resides outside the Union territory and sells taxable goods brought by him into that territory from any place outside that territory, shall, in respect of such business, be a dealer for the purposes of this Act;
         (e) "lubricant" means any form of oil or other lubricating substance primarily used for lubricating the internal machinery or the external parts and fittings of motor vehicles, stationary internal combustion engines, steam turbines or engines, power pumps, refrigerators, dynamos and other machinery and shall include all forms of greases, mineral jellies, spindle oils, cutting oils and hydraulic brake fluids;
         (f) "motor spirit" means any substance which by itself or in admixture with other substances is ordinarily used directly or indirectly to provide reasonably efficient fuel for automative or stationary internal combustion engines, and includes petrol, diesel oil and other internal combustion oils but does not include kerosene, furnace oil, coal or charcoal;
         (g) "person" includes a Department of Government and a Hindu Joint Family;
         (h) "petrol" means dangerous petroleum as defined in the Petroleum Act, 1934 (30 of 1934);
         (i) "prescribed" means prescribed by rules made under this Act;
         (j) "sale" with all its grammatical variations and cognate expressions, means any transfer of property in goods by one person to another for cash or deferred payment or any other valuable consideration;
         (k) "taxable goods" means such goods as are specified in sub-section (1) of section 3;
         (l) "Union territory" means the Union territory of Manipur.