Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 1] [Section 12(1)] [Section 12] [Entire Act] State of Gujarat - Subsection Section 12(1)(b) in Gujarat Sales Tax Act, 1969 (b)that in respect of the said place of business he or his manager or agent at that place is a registered dealer under the Central Sales Tax Act, 1956 (LXXIV of 1956);