First and second stage dealer

Dear Experts, Can you explain me the concept of First and Second Stage dealers with the help of a practical example.....I am not able to understand their role because the IDT book(here Bangar) has not given any example.....

Please donot disappoint me by ignoring this question?

Replies (1)

Purchase the goods from manufacturer is a first stage dealer and purchase the goods from first stage dealer is a second stage dealer. 

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