The Gujarat Value Added Tax Act, 2003- Notifications
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Body NOTIFICATION No. (GHN -32)VAT-2008-S.5 (2) (24 )-TH: -Dated 10th June, 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 with effect from 11^th June, 2008, 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.66, the following entries shall be added, namely:-

Entry No.	Class of Sales or Purchases.	Exemption whether of whole or part of tax.	Restriction and conditions if any
1.	2.	3.	4.
67	Sales of High Speed Diesel Oil (HSD)	To the extent to which the amount of tax exceeds twenty one paise in the rupee.	---"
68	Sales of any other kind of motor spirit as mentioned in entry 6 of Schedule III, of the Act.	To the extent to which the amount of tax exceeds twenty three paise in the rupee.	-----"
69	Sales of Liquified Petroleum Gas(LPG) for domestic use.	Whole of Tax	-------"

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

M.A. Bhatt,

Additional Secretary to Government