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The Gujarat Value Added Tax Act, 2003
CHAPTER IV : REGISTRATION

Body 27A.Dealers deemed to be deregistered.

All registered dealers not dealing with goods defined under clause (13) of section 2 shall be deemed to be deregistered from the date of coming into force of the Gujarat Value Added Tax (Amendment) Act, 2017 (Guj. 26 of 2017.) and their registration certificates shall stand cancelled.