(1) In this Part -

'allowance' includes any discount, rebate, price concession or other advantage that is collateral to a sale or purchase of grocery goods but is not applied directly to the selling or purchase price;

'grocery goods' means any food or drink for human consumption that is intended to be sold as groceries, and includes - (a) any substance or thing sold or represented for use as food or drink for human consumption, (b) any substance or thing sold or represented for use as an additive, ingredient or processing aid in the preparation or production of food or drink for human consumption, and (c) intoxicating liquors;

'grocery goods undertaking' means, subject to subsections (2) and (3), an undertaking that is engaged for gain in the production, supply or distribution of grocery goods, whether or not the undertaking is engaged in the direct sale of those goods to the public;