The Gujarat Value Added Tax Act, 2003- Notifications
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Notification No. (GHN-107) VAT-2006/S. (5)(2)(14) TH., Dated 17th October, 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. 53, 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.
"54.	Purchase of sugarcane for the purpose of use in the manufacture of sugar or khandsari	To the extent to which the amount of purchase tax payable under sub-section (2) of section 9 exceeds two paise in the rupee.	---".