1 The only question that arises in this appeal is whether the Agriculture Service Society is a "dealer" within the meaning of clause 2(f) of the Fertiliser (Control) Order, 1985 (hereinafter referred to as "the Order") for the purposes of clause 7 of the said Order. Clause 2(f) and clause 7 of the Order read as under:
"2. (f) 'dealer' means a person carrying on the business of selling fertilisers, whether wholesale or retail (or industrial use), and includes a manufacturer and a pool handling agency carrying on such business and the agents of such person, manufacturer or pool handling agency;
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7. Dealers to be registered.--No person, including a manufacturer, a pool handling agency, a wholesale dealer, a retail dealer and an industrial dealer shall offer for sale or carry on the business of selling fertilisers at any place except under and in accordance with the terms and conditions of a certificate of registration granted to him under clause 9.
Provided that a State Government may, by notification in the Official Gazette, exempt from the provisions of this clause any person selling fertilisers to farmers in such areas and subject to such conditions as may be s