The Gujarat Value Added Tax Act, 2003- Notifications
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Body Notification No. (GHN-5) VAT-2007/S.5(2)(15)-TH., Dated 19th January, 2007

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. 54 the following entry shall be added namely:-

Entry No.	Class of Sales of Purchases	Exemption whether whole or part of tax	Restrictions and conditions if any.
1	2	3	4
"55.	Goods declared as of special importance in Section-14 of the Central Sales Tax Act, 1956 (Act No. 74 of 1956)	To the extent to which the amount of tax exceed four paise in the rupee	___"