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The Gujarat Value Added Tax Act, 2003- Notifications
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Body Notification No. (GHN-64) VAT-2006-S-60(1)(1)-TH Dated 17th May, 2006

In exercise of the powers conferred by clause (e) of Proviso to sub-section (1) of Section 60 of the Gujarat Value Added Tax Act, 2003, the Government of Gujarat hereby speciifes the class of sales mentioned in column (2) of the Schedule appended hereto for which tax invoice shall not be issued by a dealer.

Sr. No. Class of sales
(1) (2)
1 Sales of oil cakes and de-oiled cakes of cotton seeds.
2 Sales of kerosene meant for sale through the public distribution system in Gujarat by the oil marketing companies and the distributors and dealers in the subsequent chain of sale of such kerosene.