{
    "act_title": "Gujarat Sales Tax Act, 1969",
    "act_slug": "gujarat-sales-tax-act-1969",
    "section_label": "Section",
    "section": {
        "number": "57",
        "title": "57. Memorandum of sales or purchases.",
        "chapter": null,
        "content": "(a) a Registered dealer sells goods to another Registered dealer, or\n(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.\nChapter-VI\nLiability to produce accounts and supply information",
        "footnote": "",
        "is_definition": false,
        "sort_order": 56
    },
    "prev_section": "56",
    "next_section": "58"
}