Section 2(25) in Gujarat Sales Tax Act, 1969

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State of Gujarat - Subsection

Section 2(25) in Gujarat Sales Tax Act, 1969

(25)"Registered dealer" means a dealer registered under section 29 or 30 and includes a dealer,-

(i)who holds a certificate of registration deemed to have been granted under this Act; and

(ii)to whom a fresh certificate of registration has been granted under section 30A;