(1) to a Licensed dealer, who certifies in the prescribed form-
(a) that the goods will be dispatched in the same form in which they were purchased and without doing anything to them which might amount to or result in a manufacture, thereof, within six months from the date of purchase, to his own place of business outside the State for sale or for use in the manufacture of goods for sale outside the State, and
(b) that in respect of the said place of business he or his manager or agent at that place is a registered dealer under the Central Sales Tax Act, 1956 (LXXIV of 1956);
(2) to a Commission agent holding a Permit who certifies in the prescribed form-
(a) that he is registered under the Central Sales Tax Act, 1956 (LXXIV of 1956) and
(b) that the goods are purchased by him as Commission agent for his principal who is
(i) the Central Government and that the goods will be dispatched on behalf of such Government outside the State, or
(ii) a dealer whose place of business is outside the State and the is registered under the Central Sales Tax, Act, 1956 and that the goods will be sold or will be used in the manufacture of goods for sale outside the State by the principal, or
(iii) a Registered dealer having a place of business also outside the State and that such principal or his manager or agent is a registered dealer under the Central Sales Tax Act, 1956 (LXXIV of 1956) and that the goods will be sold or will be used in the manufacture of goods for sale outside the State by such principal, and
(c) that the goods will be dispatched outside the State within six months from the date of their purchase by the Commission agent,
Section 12 • Gujarat Sales Tax Act, 1969
12. Tax payable at a reduced rate on certain sales.
gujarat-sales-tax-act-1969-sec-12.json
•
Section 12
{
"act_title": "Gujarat Sales Tax Act, 1969",
"act_slug": "gujarat-sales-tax-act-1969",
"section_label": "Section",
"section": {
"number": "12",
"title": "12. Tax payable at a reduced rate on certain sales.",
"chapter": null,
"content": "(1) to a Licensed dealer, who certifies in the prescribed form-\n(a) that the goods will be dispatched in the same form in which they were purchased and without doing anything to them which might amount to or result in a manufacture, thereof, within six months from the date of purchase, to his own place of business outside the State for sale or for use in the manufacture of goods for sale outside the State, and\n(b) that in respect of the said place of business he or his manager or agent at that place is a registered dealer under the Central Sales Tax Act, 1956 (LXXIV of 1956);\n(2) to a Commission agent holding a Permit who certifies in the prescribed form-\n(a) that he is registered under the Central Sales Tax Act, 1956 (LXXIV of 1956) and\n(b) that the goods are purchased by him as Commission agent for his principal who is\n(i) the Central Government and that the goods will be dispatched on behalf of such Government outside the State, or\n(ii) a dealer whose place of business is outside the State and the is registered under the Central Sales Tax, Act, 1956 and that the goods will be sold or will be used in the manufacture of goods for sale outside the State by the principal, or\n(iii) a Registered dealer having a place of business also outside the State and that such principal or his manager or agent is a registered dealer under the Central Sales Tax Act, 1956 (LXXIV of 1956) and that the goods will be sold or will be used in the manufacture of goods for sale outside the State by such principal, and\n(c) that the goods will be dispatched outside the State within six months from the date of their purchase by the Commission agent,",
"footnote": "",
"is_definition": false,
"sort_order": 11
},
"prev_section": "7",
"next_section": "13"
}