1% tolerance range for FY 2012-13 - Who are the 'wholesale traders?'

Pursuant to Finance Act 2012, vide a notification dated April 15, 2013, the Government has notified a tolerance range of 3% u/s 92C for FY 2012-13. This range will apply to international transactions and specified domestic transactions. However, for wholesale traders, the range has been notified as 1% only. The notification does not provide any clarification as to which taxpayers would be classified as ‘wholesale traders’. Will the term be interpreted based on common commercial parlance? What could be the economic rationale for lower tolerance for wholesale traders? In case of a taxpayer who enters into both international and specified domestic transactions for FY 2012-13, will the benefit be available separately for each set of transactions?