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 0] [Section 14B(3)] [Section 14B] [Entire Act] State of Gujarat - Subsection Section 14B(3)(d) in The Gujarat Value Added Tax Act, 2003 (d)sells the goods to a person who is not a registered dealer, or