Raman Singla (Accounts Services) (167 Points)
12 March 2019
Dhirajlal Rambhia
(SEO Sai Gr. Hosp.)
(177741 Points)
Replied 12 March 2019
"buyer" with respect to—
(i) sub-section (1) means a person who obtains in any sale, by way of auction, tender or any other mode, goods of the nature specified in the Table in sub-section (1) or the right to receive any such goods but does not include,—
(A) a public sector company, the Central Government, a State Government, and an embassy, a High Commission, legation, commission, consulate and the trade representation, of a foreign State and a club; or
(B) a buyer in the retail sale of such goods purchased by him for personal consumption;
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