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); (hereinafter referred to as "the Act:"), 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, after the entry at serial No.44, the following entry shall be added, namely:-
(2) The selling dealer who has purchased chemical fertilizers from a dealer who has imported from outside the territory of India or brought into the State from outside the State of Gujarat, shall prove to the satisfaction of the Commissioner that tax under section 7 or 9 of the Act has been paid on such purchases.
(3) No such dealer including manufacturer shall issue tax invoice on such transactions but shall issue retail invoice.
(4) The dealer (other than the manufacturer or the importer who imports from outside the territory of India or brings the chemical fertilizers into the State from outside the State of Gujarat) shall not charge or collect tax on the resale of such chemical fertilisers.".