Section 2(4) in Gujarat Sales Tax (Amendment) Act, 1972
(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.
