Section 2 in Gujarat Sales Tax (Amendment) Act, 1972
2. Substitution of section 9 and 9-A in Guj. 1 of 1970.- In the Gujarat Sales Tax Act, 1969, (Guj. 1 of 1970) for section 9, the following sections shall be substituted, namely:-
"9. The stage of Levy of sales tax, general sales tax or purchase tax on declared goods.- (1) On the sale or purchase of declared goods, tax shall be levied only at one stage and that stage shall be-(a)in the case of the levy of sales tax under section 7, the stage of sale of such goods by the first dealer liable to pay such tax under this Act.(b)in the case of the levy of general sales tax under section 8, the stage of sale of such goods by the last dealer liable to pay such tax under this Act;(c)in the case of the levy of purchase tax under section 15, the stage of purchase of such goods by the first dealer liable to pay such tax under this Act;(d)in the case of levy of purchase tax under section 16, the stage of purchase of such goods by the intermediate dealer liable to pay such tax under this Act;(e)in the case of the levy of purchase tax under section 20, the stage of purchase of such goods by the first dealer liable to pay such tax under this Act where the taxable goods purchased are of the class described in clause (i) of sub-section (1) of section 20 or the stage of purchase of such goods by the intermediate dealer liable to pay such tax under this Act where the taxable goods purchased are of the class described in clause (ii) of sub-section (1) or in sub-section (2) of section 20;(f)in the case of levy of purchase tax under section 50, the stage of purchase of such goods by the first dealer liable to pay such tax under this Act(g)in the case of levy of sales tax under section 50, the stage of sale of such goods by the intermediate dealer liable to pay such tax under this Act(h)in the case if levy of general sales tax under section 50, the stage of sale of such goods by the intermediate dealer liable to pay such tax under this Act.(2)The taxable turnover of any dealer for any period shall not include his turnover during that period of any sale or purchase of declared goods at any stage other than the stage referred to in any of the clauses (a) to (h) of sub-section (1) as may be relevant.(3)Nothing in this section shall be deemed to authorise the levy of tax in respect of the turnover of the sales or purchases of any declared goods where the dealer is not liable to pay the tax in respect of such turnover in pursuance of the provisions of section 7, 8, 15, 16, 20 or, as the case may be, 50 or any other provision of this Act.(4)If under this Act or any earlier law, any tax has been levied or is leviable on the sale or purchase of any declared goods, at any stage, then no further tax shall be levied under this Act at any subsequent stage on the sale at purchase thereof.Explanation.-(1) For the purpose of clause (a) of sub-section (1), the expression "first dealer" shall moan a dealer who-(i)purchases the concerned goods from a person other than a registered dealer and resells the goods so purchased by him, and the dealer so purchasing and reselling the said goods is the first dealer liable to pay tax, who purchase the said goods from a person other than a registered dealer, or(ii)purchases the concerned goods from a registered dealer where such purchase is not liable to tax by virtue of the provisions of section 87 and resells the goods so purchased by him, and the dealer so purchasing and reselling the goods is the first dealer liable to pay tax, who purchases the said goods from a registered dealer where such purchase is not liable to payment of tax by virtue of the provisions of section 87, or(iii)is a manufacturer of the concerned goods who sells the said goods, or(iv)is an importer of the concerned goods who sells the said goods, or(v)acquires, receives or comes in possession of the concerned goods in any manner other than by way of purchase and sells such goods.(II)For the purpose of clause (b) of sub-section (1), the expression "last dealer" shall mean a dealer who-(i)purchases the concerned goods from a person other than a registered dealer and resells the goods so purchased by him, and the dealer so purchasing and reselling the said goods is the first dealer liable to pay tax, who purchases the said goods from a person other than a registered dealer and resells them to a person other than a Licensed dealer or to a Licensed dealer who purchases the said goods otherwise than against ??? certificate under section 13; or(ii)purchases the concerned goods from it registered dealer where such purchase is not liable to tax by virtue of the provisions of section 87 and resells the goods so purchased by him, and the dealer so purchasing and reselling the said goods is the first dealer liable to pay tax, who purchases the said goods from a registered dealer where such purchase is not liable to tax by virtue of the provisions of section 87, and resells them to a person other than a Licensed dealer or to a Licensed dealer who purchases the said goods otherwise than against a certificate under section 13; or(iii)purchases the concerned goods from a registered dealer where such purchase is not governed by the provisions of section 87, and resells the goods so purchased by him, and the dealer so purchasing and reselling the said goods is the first Licensed dealer who has purchased the said goods against a certificate under section 13 and who resells the said goods to a person other than a Licensed dealer or to a Licensed dealer who purchases the said goods otherwise than against a certificate under section 13; or(iv)is a manufacturer of the concerned goods who sells the, said goods, or(v)is an importer of the concerned goods who sells the said goods; or(vi)acquires, receives or comes in possession of the concerned goods in any manner other than by way of purchase and wells such goods;(vii)In paragraphs (i), (ii) and (iii), references to a Licensed dealer shall include references to a Commission Agent, holding a permit, who purchases on behalf of a principal who is a Licensed dealer.(III)For the purposes of clauses (c), (e) and (f) of sub-section (1), the expression "first dealer" shall mean a dealer who purchases the concerned goods from a person other than a registered dealer and does not resell the goods so purchased by him; and the, dealer so purchasing the goods is the first such dealer who so purchases the said goods.(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.
