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[Cites 0, Cited by 0] [Section 40(2)] [Section 40] [Entire Act]

State of Gujarat - Subsection

Section 40(2)(b) in Gujarat Sales Tax Act, 1969

(b)that either the turnover of sales or the turnover of purchases of any dealer has during any year exceeded-
(i)Rs. 15,000 in the case of a dealer who is an importer or manufacturer other than a dealer of special category specified in sub-section (5) of section 3, or
(ii)Rs. 25,000 in the case of any other dealer,