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 40 of the Gujarat Value Added Tax Act, 2003 (Guj. 1 of 2005), the Government of Gujarat hereby authorises the Commissioner to grant refund to the unit canteens run by the Border Security Force and Central Police Forces in Gujarat State of amount of tax paid by it and separately charged by any registered dealer from whom they have purchased the goods, subject to the following conditions, namely :-

(1) Refund to the unit canteens run by the Border Security Force and Central Police Forces shall be allowed for the purchases of those goods whose sales by unit canteens run by the Border Security Force and Central Police Forces are exempted from the tax under clause (a) of sub-section (2) of section 5.

(2) The unit canteens run by the Border Security Force and Central Police Forces shall furnish details of the purchases of the goods for which refund is claimed.

(3) The unit canteens run by the Border Security Force and Central Police Forces shall make an application for refund of tax paid along with its return to the concerned Commercial Tax Officer and such Officer shall, as far as possible, grant refund within fifteen days after the receipt of the application for refund.

(4) The unit canteens run by the Border Security Force and Central Police Forces shall not recover from its purchaser, the tax paid by it on the purchases of goods for which refund is claimed.

(5) The unit canteens run by the Border Security Force and Central Police Forces shall issue retail invoice for the goods so sold and shall not charge or collect tax in respect of sale of such goods.

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

C J Mecwan

Deputy Secretary to Government.