Section 12(2)(b) in Gujarat Sales Tax Act, 1969

[Cites 0, Cited by 0] [Section 12(2)] [Section 12] [Entire Act]

State of Gujarat - Subsection

Section 12(2)(b) in Gujarat Sales Tax Act, 1969

(b)that the goods are purchased by him as Commission agent for his principal who is

(i)the Central Government and that the goods will be dispatched on behalf of such Government outside the State, or

(ii)a dealer whose place of business is outside the State and the is registered under the Central Sales Tax, Act, 1956 and that the goods will be sold or will be used in the manufacture of goods for sale outside the State by the principal, or

(iii)a Registered dealer having a place of business also outside the State and that such principal or his manager or agent is a registered dealer under the Central Sales Tax Act, 1956 (LXXIV of 1956) and that the goods will be sold or will be used in the manufacture of goods for sale outside the State by such principal, and

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State of Gujarat - Subsection

Section 12(2)(b) in Gujarat Sales Tax Act, 1969