The Gujarat Value Added Tax Act, 2003- Notifications
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NOTIFICATION NO. (GHN-73)VAT-2006-S.5(2)(9)-TH., Dated 6th June, 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 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. 45, the following entries shall be added, namely :-

Entry No.	Class of Sales or Purchases	Exemption whether whole or part of tax	Restriction and conditions, if any.
1	2	3	4
"46	Sales of used or second-hand motor car.	To the extent to which the amount of tax exceeds one paise in the rupee subject to the maximum of rupees two thousand per motor car.	(1) The selling dealer proves to the satisfaction of the Commissioner that the motor car is registered at the time of purchase under the Central Motor Vehicle Rules, 1989 in the State of Gujarat. (2) The selling dealer proves to the satisfaction of the Commissioner that the tax payable under section 7 of the Act has been paid in respect of components, parts or accessories sold in the course of reconditioning or refurbishing of such motor car.
47	Purchases of used or second-hand motor car.	Whole of tax payable under sub-section (1) of section 9 of the Act.	The selling dealer proves to the satisfaction of the Commissioner that the motor car is registered at the time of purchase under the Central Motor Vehicle Rules, 1989 in the State of Gujarat.
48	Sales of used gunny bags.	Whole of tax	--