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

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State of Gujarat - Subsection

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

(b)in the case of a dealer (other than the one to whom item (a) of clause (ii) applies), who is a manufacturer or who gathers any goods other than agricultural produce as a dealer 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 manufactured by him or of any taxable goods other than agricultural produce gathered by him during the year exceeds Rs. 3,000.

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State of Gujarat - Subsection

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