Section 3(4)(a) in Gujarat Sales Tax Act, 1969

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State of Gujarat - Subsection

Section 3(4)(a) in Gujarat Sales Tax Act, 1969

(a)in the case of a dealer, who is an importer, and the value of taxable goods sold or purchased by him during the year exceeds Rs. 3,000 and the value of any taxable goods brought by him into the State or dispatched to hurt from outside the State during the year exceeds Rs. 3,000; or

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State of Gujarat - Subsection

Section 3(4)(a) in Gujarat Sales Tax Act, 1969