The Gujarat Value Added Tax Act, 2003- Notifications
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NOTIFICATION NO. (GHN-61)VAT-2006-S.(5)(2)(6) TH., Dated 16th 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)(1)TH, dated the 31st March, 2006 as follows, namely :-

In the Schedule appended to said notification, after entry at serial No. 42, 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
"43	Purchase of the Isabgul (csyllium husk) by a registered dealer from a peson who is not a registered dealer.	Whole of purchase tax payable under sub-section (1) of section 9.	(1) Such purchases are intended for use in manufacture of Isabgul by the purchasing dealer; (2) The isabgul so manufactured has been sold by the dealer within the State.
44	Purchase of the agricultural produce by a registered dealer from a peson who is not a registered dealer.	Whole of purchase tax payable under sub-section (1) of section 9.	(1) Such purchases are intended for resale within the State; (2) The purchasing dealer has sold such goods within twelve month from the date of purchase."