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 exempts from payment of the tax to the extent specified in column (3) of the Schedule appended hereto, to the class of sales or purchases specified in column (2) of the said Schedule.
SCHEDULE
(2) Jari materials that is to say badla, kasab, champa, gota and fulthappa not containing gold or silver metal.
(2) The isabgul so manufactured has been sold by the dealer within the State.
(2) The purchasing dealer has sold such goods within twelve month from the date of purchase.