"Tier 1 Retailer " means a retailer:
"Tier 1 Retailer " means a retailer:
Explanation
'Tier-1 retailer' is defined in section 2(43A) of the Sales Tax Act, 1990, to be a person who falls.
'Tier-1 retailer' is defined in section 2(43A) of the Sales Tax Act, 1990, to be a person who falls.