The Gujarat Value Added Tax Act, 2003- Notifications
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NOTIFICATION NO. (GHN-80)VAT-2006-S.40(1)(1)-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 sub-section (1) of section 40 of the Gujarat Value Added Tax Act, 2003 (Guj. 1 of 2005), the Government of Gujarat hereby authorises the Commissioner to grant refund to the Canteen Stores Department (Ministry of Defence, Government of India) of amount of tax paid by it and separately charged by any registered dealer from whom it has purchased the goods, subject to the following conditions, namely :-

(1)	Refund to the Canteen Stores Department shall be allowed for the purchases of those goods whose sales by Canteen Stores Department are exempted from the tax under clause (a) of sub-section (2) of section 5.
(2)	The Canteen Stores Department shall furnish details of the purchases of the goods for which refund is claimed.
(3)	The Canteen Stores Department shall make an application for refund of tax paid along with its return to the concerned Commercial Tax Officer and such Officer shall, as far as possible, grant refund within fifteen days after the receipt of the application for refund.
(4)	The Canteen Stores Department shall not recover from its purchaser, the tax paid by it on the purchases of goods for which refund is claimed.
(5)	The Canteen Stores Department shall issue retail invoice for the goods so sold and shall not charge or collect tax respect of sale of such goods.