Under the Sale of Goods Act, 1930, the term "seller" includes:

Section 45(2) provides that in this Chapter "the term 'seller' includes any person who is in the position of a seller", such as an agent of the seller to whom the bill of lading has been endorsed, or a consignor or agent who has himself paid or is directly responsible for the price. A carrier or broker who merely handles the goods or the deal is not included.