system of 1st/2nd stage dealer

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sam trikha

sam trikha (Querist)
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29 January 2011 in excise what is 1st/2nd stage dealer and their role ??
plz give one example

B R Ramesh

B R Ramesh (Expert)
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29 January 2011 Hi

The first stage delear who is dealer he is purchaseing from a manufacturer after paying the duty

The Second stage dealer who is dealer he is purchaseing from a 1st stage dealer after paying the duty. the same duty passed on to the final coustomer or a manufacturer