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

NOW, THEREFORE, in exercise of the powers conferred by sub-section (1) of section 41 of the Gujarat Value Added Tax Act, 2003 (Guj. 1 of 2005), the Government of Gujarat hereby remits the amount of tax payable under the Act by a certified manufacturer of isabgul subject to the following conditions, namely:-

'The remission shall be granted for the amount equivalent to the-

(a) amount of purchase tax payable under sub-sections (1) and (4) of section 9 and additional tax payable under sub-section (6) of section 9 on account of manufacture of the goods namely 'gola';

(b) amount of tax that becomes payable due to non admissibility of tax credit under clause (h) of sub-section (5) of section 11 on account of manufacture of the said goods namely 'gola';

Explanation:

For the purpose of this order, the expression 'certified manufacturer' means the registered dealer who is a manufcaturer and using isabgul as raw material in his manufacturing unit situated in the State.

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

Sd/-

C. J. Mecwan

Deputy Secretary to Government.