← Back to Gujarat Sales Tax Act, 1969

57. Memorandum of sales or purchases.

(a) a Registered dealer sells goods to another Registered dealer, or
(b) a Registered dealer whose turnover of sales has exceeded sixty thousand rupees in the previous year, sells in the current year any goods exceeding five rupees in value in any one transaction to any other person.
Chapter-VI
Liability to produce accounts and supply information