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State of Gujarat - Section

Section 33 in Gujarat Sales Tax Act, 1969

33. Permits. - A Registered dealer, who bona fide buys for an agreed commission any goods on behalf of a principal mentioned in his account in respect of each transaction and whose turnover of such purchases during the previous year or Current year exceeds thirty thousand rupees, may apply for a Permit to the Commissioner, Subject to the provisions of section 34, the Commissioner shall issue to him a Permit in such form, and subject to such conditions, as may be prescribed.

Explanation. - Where a Registered dealer has, during the year immediately preceding the year within which the appointed day falls or the year commencing on the first day of the year within which the appointed day falls, been a dealer registered under the Bombay Sales Tax Act, 1959 (Bom. LI of 1959) and who bona fide bought for an agreed commission any goods on behalf of a principal mentioned in his account in respect of each transaction and whose turnover of such purchases has exceeded thirty thousand rupees in any such year, he may also apply under this section for a Permit, to the Commissioner and the Commissioner may issue to him a Permit in the manner aforesaid.