Section 2(4)(III) in Gujarat Sales Tax (Amendment) Act, 1972

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State of Gujarat - Subsection

Section 2(4)(III) in Gujarat Sales Tax (Amendment) Act, 1972

(III)For the purposes of clauses (c), (e) and (f) of sub-section (1), the expression "first dealer" shall mean a dealer who purchases the concerned goods from a person other than a registered dealer and does not resell the goods so purchased by him; and the, dealer so purchasing the goods is the first such dealer who so purchases the said goods.

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State of Gujarat - Subsection

Section 2(4)(III) in Gujarat Sales Tax (Amendment) Act, 1972