Section 2(4)(IV) in Gujarat Sales Tax (Amendment) Act, 1972

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State of Gujarat - Subsection

Section 2(4)(IV) in Gujarat Sales Tax (Amendment) Act, 1972

(IV)For the purposes of clauses (d), (e), (g) and (h) of sub-section (1), the expression "intermediate dealer" shall mean a dealer who purchases the concerned goods under a certificate as provided in section 13 and contrary to such certificate has used the goods for another purpose or has not resold or despatched the goods in the manner and within the period certified, or, as the case may be, a dealer who sells or purchases the concerned goods in breach of any condition imposed under section 49; and the, dealer so purchasing or, as the case may be, selling the said goods is the first such dealer who so purchases, or, as the case May be, sells the said goods.

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State of Gujarat - Subsection

Section 2(4)(IV) in Gujarat Sales Tax (Amendment) Act, 1972