Second-hand goods

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....)  the registered dealer has purchased goods from a resident seller who was not registered under this Act;            ^1[(c) the goods were purchased either as trading stock for re-sale in an unmodified form or otherwise or as raw material for incorporation or division into trading stock;]         &nbsp....

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....bsp; the tax fraction of the original cost of the goods to the resident seller;            (c)  the tax fraction of the fair market value of the goods at the time of their purchase by the registered dealer; or            (d)  the tax fraction of the consideration paid by the register....