WHEREAS the Government of Gujarat considers it necessary so to do in the public interest ;

AND WHEREAS the Government of Gujarat has authorised the Commissioner to grant refund to the certified manufacturers of the amount of tax separately charged by a registered dealer from whom he has purchased the goods for a period of one year ending on 31st March, 2007 under the Government Notification in Finance Department No. (GHN-93)VAT-2006/S.40(1)(2)-TH dated the 18th August, 2006;

AND WHEREAS, the Government has decided to authorise the Commissioner to grant refund to the certified manufacturer for a further period of one year ending on 31st March, 2008 on the same terms and conditions specified in the aforesaid Notification dated the 18th August, 2006;

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 amends the aforesaid Notification as follows, namely :-

In the said Notification, in para 3. in condition (2) in clause(a), for the words and figures "31st March, 2007", the words and figures "31st March, 2008" shall be substituted.