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.
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.
(2) The selling dealer who has purchased chemical fertilizers from a dealer who has imported from outside the territory of India or brought into the State from outside the State of Gujarat, shall prove to the satisfaction of the Commissioner that tax under section 7 or 9 of the Act has been paid on such purchases.
(3) No such dealer including manufacturer shall issue tax invoice on such transactions but shall issue retail invoice.
(4) The dealer (other than the manufacturer or the importer who imports from outside the territory of India or brings the chemical fertilizers into the State from outside the State of Gujarat) shall not charge or collect tax on the resale of such chemical fertilisers.
(2) The selling dealer proves to the satisfaction of the Commissioner that the tax payable under section 7 of the Act has been paid in respect of components, parts or accessories sold in the course of reconditioning or refurbishing of such motor car.
(2) The goods so manufactured shall be sold by the dealer within the State.