Unlock Advanced Research with PRISMAI Integrated with over 4 crore judgments and laws — designed for legal practitioners, researchers, students and institutions - Know your Kanoon - Doc Gen Hub - Counter Argument - Case Predict AI - Talk with IK Doc - ... Upgrade to Premium Document Options Get in PDF Print it! [Cites 0, Cited by 0] [Section 2(37)] [Section 2] [Entire Act] State of Gujarat - Subsection Section 2(37)(i) in Gujarat Sales Tax Act, 1969 (i)in relation to any dealer who maintains regular books of accounts the year by reference to which the accounts are maintained by him; and