Section 2(4)(v) in Gujarat Sales Tax (Amendment) Act, 1972

[Cites 0, Cited by 0] [Section 2(4)] [Section 2] [Entire Act]

State of Gujarat - Subsection

Section 2(4)(v) in Gujarat Sales Tax (Amendment) Act, 1972

(v)acquires, receives or comes in possession of the concerned goods in any manner other than by way of purchase and sells such goods.

(II)For the purpose of clause (b) of sub-section (1), the expression "last dealer" shall mean a dealer who-