Section 2 in Gujarat Tax on Entry of Specified Goods into Local Areas Rules, 2001
2. Definitions.
- In these rules, unless the context otherwise requires,-(a)"The Act" means the Gujarat Tax on Entry of Specified Goods into Local Areas Act, 2001;(b)"Form" means a Form appended to these rules;(c)"Registered dealer" means a dealer defined under clause (25) of section 2 of the Gujarat Sales Tax Act, 1969.(d)[ "electronic operator" shall mean a person who enables another person (whether registered dealer or not), to bring any goods specified under entry at serial number 12 in the Schedule appended to the Government Notification, Finance Department No. (GHN-20) GEA-2008/(S.3) (3)-TH, DATED THE 1ST April, 2008, within the State: [Substituted by Notification No. (GHN-19) GER-2016-S. 20(4)/Th, dated 1.4.2016.](a)by means of a web based software application, and a communication device, or(b)by means of teleshopping platform.]
