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[Cites 0, Cited by 8] [Section 2] [Entire Act]

State of Gujarat - Subsection

Section 2(26) in Gujarat Sales Tax Act, 1969

(26)"resale" for the purposes of sections 7, 8, 10, 13 and 15 means a sale of purchased goods;-
(i)in the same form in which they were purchased, or
(ii)without doing anything to them which amounts to, or results in, a manufacture, or
(iii)being goods specified in entries 1 to 3 in Part A of Schedule II and in entries 1 to 6 in Part B of Schedule II without doing anything to them which takes them out of the description thereof in those entries,
and the word "resell" shall be construed accordingly;