The Gujarat Value Added Tax Act, 2003- Notifications
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NOTIFICATION NO. (GHN-77)VAT-2006-S.5(2)(10)-TH., Dated 19th July, 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. 48, the following entries shall be added, namely :-

Entry No.	Class of Sales or Purchases	Exemption whether whole or part of tax.	Restriction and condition, if any.
1	2	3	4
49	(1) Sales of goods by the Canteen Stores Department (Ministry of Defence, Government of India) to the Unit run Canteen.	Whole of tax	--
49	(2) Sales of goods by Canteen Stores Department and the Unit run Canteen to the categories of personnel who are entitled to the canteen facilities under regulations of Canteen Stores Department.	Whole of tax	--
50	Sari fall	Whole of tax	--
51	Purchase of the agricultural produce by a registered dealer from a Commission Agent who has been granted permission to pay lump sum tax under sub-section (1) of section 14B.	Whole of purchase tax payable under sub-section (4) of section 9.	(1) The agricultural produce so purchased shall be used in manufacture of taxable goods by the purchasing dealer. (2) The goods so manufactured shall be sold by the dealer within the State.