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[Cites 0, Cited by 0] [Section 2(23)] [Section 2] [Entire Act]

State of Gujarat - Subsection

Section 2(23)(iii) in The Gujarat Value Added Tax Act, 2003

(iii)every transfer of property in goods by the Central Government, any State Government, a statutory body or a local authority for cash, deferred payment of other valuable consideration, whether or not in the course of business, shall be deemed to be a sale for the purposes of this Act;