Section 2 in Gujarat Sales Tax (Second Amendment) Act, 1976
2. Amendment of section 2.- In section 2 of the Gujarat Sales Tax Act, 1969 (Gujarat Act 1 of 1970) (hereinafter referred to as "the principal Act"),-
(a)in clause (10), after "Exception II", the following Exception shall be inserted, namely:-"Exception III.-An individual who sells exclusively any fish or any seafood caught by him personally or by any member of his family on account of or on behalf of such individual, shall not be deemed to be a dealer within the meaning of this clause;";(b)for clause (25), the following clause shall be substituted, namely;-"(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;".
