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[Cites 0, Cited by 0] [Section 38] [Entire Act]

State of Gujarat - Subsection

Section 38(a) in Gujarat Sales Tax Act, 1969

(a)transfers his business, in whole or in part, by sale, lease, leave or licence, hire or in any other manner whatsoever, or otherwise disposes of his business or any part thereof, or effects or knows of any other change in the ownership of the business, or