The Gujarat Value Added Tax Act, 2003- Notifications
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Body No. (GHN-15)VAT-2008-S.5 (2) (21)-TH, Dated : 1st April, 2008.

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. 60, the following entry shall be added, namely:-

Entry No.	Class of Sales or Purchases	Exemption whether whole or part of tax	Restriction and condition, if any.
1	2	3	4
"61	Compact Fluorescent Lamps.	To the extent to which the amount of tax exceeds five paise including additional tax at the rate of one paisa in the rupee.	......."

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