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The Gujarat Value Added Tax Act, 2003
CHAPTER I : PRELIMINARY

2. Definitions

In this Act, unless the context otherwise requires,.

(21) "resale" means a sale of purchased goods,

    (i) in the same form in which they were purchased; or

    (ii) without using them in the manufacture of any goods or without doing anything to them which amounts to or results in, a manufacture;

and the word "resell" shall be construed accordingly;