Buyer

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.... Person not to be included A B C D 1. Purchase of goods referred to in section 393(1) [Table: Sl. No. 8(ii)]. A person whose total sales, gross receipts or turnover from the business carried on by him exceed ten crore rupees during the tax year immediately preceding the tax year in which the purchase of goods is carried out. Any perso....

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....nbsp;section 394(1) (Table: Sl. No. 6). A person who obtains in any sale, goods of the nature specified in section 394(1) (Table: Sl. No. 6). (a) A person as specified in Sl. No. 2.D(b); or (b) a local authority as defined at Schedule III (Table: Sl. No. 22); or (c) a public sector company which is engaged in the business of carrying passengers. ....

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....ans a person who purchases any goods, but does not include,- (A) the Central Government, a State Government, an embassy, a High Commission, legation, commission, consulate and the trade representation of a foreign State; or (B) a local authority as defined in the Explanation to clause (20) of section 10; or (C) a person importing goods into India or any other person as the Central Gove....