(i) resales of goods on the purchase of which the dealer is liable to pay purchase tax under section 16.
(ii) resales of goods purchased by him from a Registered dealer.
(iii) sales of goods, or resales of goods to which clauses (i) and (ii) do not apply, to a Recognised dealer or to a Commission agent holding a permit who purchases on behalf of a principal who is a Recognised dealer, upon such dealer or Commission agent as the case may be, furnishing in the circumstances and subject to the conditions specified in sub-clause (B) and item (ii) of sub-clause (C) of sub-section (1) of section 13, a certificate as provided therein, and
(iv) Sales of goods or resales of goods to which clauses (i) and (ii) do not apply, to, a Licensed dealer or to a Commission agent holding a permit who purchases on behalf of a principal who is a Licensed dealer, upon such dealer or Commission agent as the case may be, furnishing in the circumstances and subject to the conditions specified in item (i) of sub-clause (A) and item (i)(a) of sub-clause (C) of sub-section (1) of section 13, a certificate as provided therein.
(i) resales of goods purchased from a Registered dealer, by a dealer who is not a Licensed dealer at the time of such purchase; and
(ii) sales of goods, or resales of goods to which clause (i) does not apply to a Licensed dealer, or Recognised dealer or to a Commission agent holding a Permit who purchases on behalf of a principal who is a Licensed dealer or a Recognised dealer upon such dealer or Commission agent, as the case may be furnishing in the circumstances and subject to the conditions specified in section 13, a certificate as provided therein.
Section 10 • Gujarat Sales Tax Act, 1969
10. Levy of sales tax and general gales tax on goods specified in Schedule III.
gujarat-sales-tax-act-1969-sec-10.json
•
Section 10
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"number": "10",
"title": "10. Levy of sales tax and general gales tax on goods specified in Schedule III.",
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"content": "(i) resales of goods on the purchase of which the dealer is liable to pay purchase tax under section 16.\n(ii) resales of goods purchased by him from a Registered dealer.\n(iii) sales of goods, or resales of goods to which clauses (i) and (ii) do not apply, to a Recognised dealer or to a Commission agent holding a permit who purchases on behalf of a principal who is a Recognised dealer, upon such dealer or Commission agent as the case may be, furnishing in the circumstances and subject to the conditions specified in sub-clause (B) and item (ii) of sub-clause (C) of sub-section (1) of section 13, a certificate as provided therein, and\n(iv) Sales of goods or resales of goods to which clauses (i) and (ii) do not apply, to, a Licensed dealer or to a Commission agent holding a permit who purchases on behalf of a principal who is a Licensed dealer, upon such dealer or Commission agent as the case may be, furnishing in the circumstances and subject to the conditions specified in item (i) of sub-clause (A) and item (i)(a) of sub-clause (C) of sub-section (1) of section 13, a certificate as provided therein.\n(i) resales of goods purchased from a Registered dealer, by a dealer who is not a Licensed dealer at the time of such purchase; and\n(ii) sales of goods, or resales of goods to which clause (i) does not apply to a Licensed dealer, or Recognised dealer or to a Commission agent holding a Permit who purchases on behalf of a principal who is a Licensed dealer or a Recognised dealer upon such dealer or Commission agent, as the case may be furnishing in the circumstances and subject to the conditions specified in section 13, a certificate as provided therein.",
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