The Gujarat Value Added Tax Act, 2003- Notifications
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Body Notification No. (GHN-01)VAT-2016-S.5(2)(46)/TH:- Dated 5th January, 2016

WHEREAS, the Government of Gujarat considers it necessary so to do in the public interest;

NOW, THEREFORE, in exercise of the powers conferred by clause (a) of sub-section (2) of section 5 of the Gujarat Value Added Tax Act, 2003 (Guj. 1 of 2005), the Government of Gujarat hereby amends the Government Notification, Finance Department No. (GHN-35)VAT-2006-(S.5) (2) (1)-TH, dated the 31st March, 2006 as follows, namely:-

In the Schedule appended to the said notification,-

(i) the entry at serial No.67 shall be deleted.

(ii) for the entry at serial No. 68, the following entry shall be substituted, namely:

Entry No.	Class of Sales or Purchases.	Exemption whether whole or part of tax.	Restriction and conditions if any.
1	2	3	4
"68	Sales of any other kind of motor spirit as mentioned in entry 6 of Schedule III, to the Act.	To the extent to which the amount of tax exceeds twenty four paise in the rupee.	.............".

The provisions of this Notification shall take effect from the midnight of 5th January / 6th January, 2016.

By Order and in the name of the Governor of Gujarat,

C. J Mecwan

Joint Secretary to Government

INSTAVAT COMMENT

Entry No. 67 which is omitted read as under

Sales of High Speed Diesel Oil (HSD)