The Gujarat Value Added Tax Act, 2003- Notifications
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Body Notification No. (GHN-14)VAT-2011-S-5 (2) (31)-TH: - Dated 11th May, 2011

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 subsection (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,-

(a) in the entry at serial No. 3 shall be deleted;

(b) After the entry at serial No. 73, 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
"74	Sales of diamond cutting and diamond processing machines by a registered dealer of Special Economic Zone situated in the State of Gujarat	Whole of Tax	The selling dealer shall prove that the sales are made to a dealer engaged in diamond industry and holding license under export promotion capital goods scheme issued under the Foreign Trade Policy, Ministry of Commerce, Government of India."

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

C. J. Mecwan.

Additional Secretary to Government.