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[Cites 0, Cited by 0] [Section 2(4)] [Section 2] [Entire Act]

State of Gujarat - Subsection

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

(i)purchases the concerned goods from a person other than a registered dealer and resells the goods so purchased by him, and the dealer so purchasing and reselling the said goods is the first dealer liable to pay tax, who purchase the said goods from a person other than a registered dealer, or