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[Cites 0, Cited by 2] [Section 3] [Entire Act]

State of Gujarat - Subsection

Section 3(5) in Gujarat Sales Tax Act, 1969

(5)For the purpose of sub-section (4) a dealer of special category means a deafer who belongs to any one or more of the following categories of dealers, namely: -
(i)dealers who carry on business of conducting a printing press;
(ii)dealers who manufacture footwear made by hand without using power at any stage;
(iii)dealers who are engaged in the process of parching, roasting or salting (with or without adding turmeric) groundnut seeds or groundnut, cereals or pulses;
(iv)dealers who carry on business of photography;
(v)dealers who conduct an eating house, restaurant, hotel, refreshment room or boarding establishment or a shop or an establishment conducted primarily for the sale of farsan, sweetmeats bread, cakes, biscuits and pastries;
(vi)such class of village artisans and craftsmen engaged in manufacture of products of village industries or handicrafts as the State Government may notify in the Official Gazette;
(vii)any other class of small manufacturers or craftsmen or class of establishments which the State Government may notify in the Official Gazette,