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

NOW, THEREFORE, in exercise of the powers conferred by subsection (1) of section 40 of the Gujarat Value Added Tax Act, 2003 (Guj. 1 of 2005), the Government of Gujarat hereby authorises the Commissioner to grant refund to the dealers manufacturing edible salt of amount of tax paid by them and separately charged by any registered dealer from whom they have purchased the salt, subject to the following conditions, namely :-

(1) Refund to the dealers manufacturing edible salt shall be allowed for the purchases of those salt which has been used in manufacture of edible salt in Gujarat State for the period on and from 1st April, 2016 to 26th May, 2016.

(2) The dealers manufacturing edible salt shall furnish details of the purchases of the salt for which refund is claimed.

(3) The dealers manufacturing edible salt shall make an application for refund of tax paid alongwith its return to the concerned Commercial Tax Officer and such Officer shall, as far as possible, grant refund in accordance with the provisions of section 37 and rule thereunder after the receipt of the application for refund.

(4) The dealers manufacturing edible salt shall not be entitled to claim tax credit on the purchases of salt for which the refund is claimed.

(5) The amount of refund to such dealer of tax on any purchase of salt used in manufacture of edible salt shall not exceed the amount of tax in respect of the same goods, actually paid, under the Gujarat Value Added Tax Act, 2003 in to the Government treasury.

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

C. J. Mecwan

Under Secretary to Government