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

AND WHEREAS, the Government of Gujarat has authorized the Commissioner to grant refund to the certified manufacturer 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, Finance Department, No. (GHN-93)VAT-2006-S.40 (1) (2)-TH, dated the 18th August, 2006. The time limit was further extended up to 31st March, 2008 under Government Notification, Finance Department, No. (GHN-07)VAT-2007-S.40 (1) (3)-TH, dated the 30th March, 2007.

AND WHEREAS, the Government has decided to authorize the Commissioner to grant refund to the certified manufacturer for a further period of one year ending on 31st March, 2009 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 dated the 18th August, 2006, as follows, namely :-

In the said Notification, in para 3, in condition (2), in clause (a), for the words and figures "31st March, 2008", the words and figures "31st March, 2009" shall be substituted.

By order and in the name of the Governor of Gujarat,