Section 11(2)(b) in Gujarat Sales Tax Act, 1969

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State of Gujarat - Subsection

Section 11(2)(b) in Gujarat Sales Tax Act, 1969

(b)a purchase of goods before the appointed day from a dealer registered under the Bombay Sales Tax Act, 1959 (Bom. LI of 1959), but not being the following classes of purchases;-

(i)a purchase of any goods if the goods at the time of their purchase were the goods specified in Schedule A of the said Act;

(ii)a purchase of any goods from any person whose sale of such goods had been wholly exempted from payment of tax under section 41 of the said Act;

(iii)a purchase of any goods which was not liable to tax by virtue of the provisions of section 75 of the said Act;

(iv)a purchase of any goods described in Part II of Schedule B, or Schedule D or Schedule E of the said Act by a dealer holding a Licence under section 23 of the said Act, on the date of such purchase.

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State of Gujarat - Subsection

Section 11(2)(b) in Gujarat Sales Tax Act, 1969