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The Gujarat Value Added Tax Act, 2003
CHAPTER IX : APPEAL, REVISION, REFERENCE AND RECTIFICATION

76. Court-fee on appeal and application for revision.

Notwithstanding anything contained in the Gujarat Court-fees Act, 2004 (Guj. 4 of 2004) an appeal preferred under section 73 and an application for revision made under section 74 shall bear a court-fee stamp of such value as may be prescribed.