Retailing is a trading activity that which is directly relates to the sales and services of the products and services to the ultimate consumers for personal and non-business purposes. Retailer is last middleman in the distribution process of products and he is the individual responsible to satisfy recurrent wants of the users. The retailer deals in small quantities and his nature of business are usually local in character. A retailer, by operating near about the residential areas of the consumers and sells his wares directly to consumers. Retail trade always shows tendency towards unique areas and as it has to satisfy innumerable wants of the end users.