The Gujarat Value Added Tax Act, 2003- Notifications
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Body Notification No. (GHN-26) VAT-2007/S.5(2)(19)-TH., Dated 3rd July, 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. 58 the following entries 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
59.	Rail coaches, Engines and Wagons and parts thereof when sold to Indian Railways.	To the extent to which the amountof tax exceeds four paise in the rupee	---"