WHEREAS the Government of Gujarat is satisfied that circumstances exist which render it necessary to take immediate action to make rules and to dispense with the previous publication thereof under the proviso to subsection (4) of section 98 of the Gujarat Value Added Tax Act, 2003 (Guj. 1 of 2005);

NOW, THEREFORE, in exercise of the powers conferred by section 98 of the Gujarat Value Added Tax Act 2003 (Guj. 1 of 2005), the Government of Gujarat hereby makes the following rules further to amend the Gujarat Value Added Tax Rules, 2006, namely:-

1. These rules may be called the Gujarat Value Added Tax Rules, 2013.

2, In the Gujarat Value Added Tax Rules, 2006, in rule 28C, in sub-rule (6), after clause (b), the following proviso shall be deemed to have been added with effect from the 17th August, 2006, namely:-

"Provided that the dealer to whom such permission is granted may purchase goods which are not produced in the State due to legal constraints, for the purpose of sales in the same form, subject to following conditions;

(a) such dealer shall be liable to pay tax under section 7 on the turnover of sales of such goods,

(b) such sales shall not be included in the total turnover of sales for calculating the amount of lump-sum tax,

(c) such dealer shall keep separate accounts for the purchase and sale of such goods.".

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

C. J. Mecwan

Deputy Secretary to Government.