Sticky Note
"Tier 1 Retailer " means a retailer:
  1. Operating as a unit of chain of stores
  2. Who is not a wholesaler
  3. Who's shop measures one hundred sequre feet or more
  4. None
Explanation

'Tier-1 retailer' is defined in section 2(43A) of the Sales Tax Act, 1990, to be a person who falls.

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