The Gujarat Value Added Tax Act, 2003- Notifications
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NOTIFICATION NO. (GHN-60)VAT-2006-S.5(2)(5)/- TH., Dated 12th May, 2006

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 Governent of Gujarat hereby amends the Government Notification, Finance Department No. (GHN-35) VAT-2006 S.5(2)th, dated the 31st March, 2006 as follows, namely :-

In the Schedule appended to said notification, after entry at serial No. 41, the following entry shall be added, namely :-

Entry No.	Class of sales or purchases	Exemption whether of whole or part of tax	Restriction and conditions if any
1	2	3	4
"42	Sales of Furnace Oil	To the extent to which the amount of tax exceeds four paise in the rupee.