WHERE AS 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, in the entry at serial No. 45, the following explanation shall be added, namely:-

"Explanation : Where the various chemical fertilizers purchased from a registered dealer are mixed by the manufacturing process and sold thereafter, such sale shall be treated as "resale of chemical fertilizer".