Section 2(10)(iii) in The Gujarat Value Added Tax Act, 2003

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State of Gujarat - Subsection

Section 2(10)(iii) in The Gujarat Value Added Tax Act, 2003

(iii)Any person or body, which disposes of any goods including unclaimed, confiscated, unseviceable, scrap, surplus, old, obsolete, discarded, waste or surplus product or goods, whether by auction or otherwise, directly or through an agent, for cash deferred payment, commission, remuneration or other valuable consideration, shall be deemed to be dealer for the purpose of this Act.

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State of Gujarat - Subsection

Section 2(10)(iii) in The Gujarat Value Added Tax Act, 2003