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

NOW, THEREFORE, In exercise of the powers conferred by sub-section (2) of section 5 of the Gujarat Value Added Tax Act, 2003(Guj.1 of 2005), the Government of Gujarat hereby continues the tax exemptions granted to the sales or purchases of goods by industrial units or the deferment of tax to such industrial units under the earlier law and to whom the Eligibility Certificate has been granted by the Industries Commissioner and the Exemption Certificate granted by the Commissioner of Sales Tax, subject to the provisions of Chapter IV-A of the Gujarat Value Added Tax Rules, 2006