In exercise of the powers conferred by sub-section(1) of section 14D of the Gujarat Value Added Tax Act, 2003 (Guj 1 of 2005), the Government of Gujarat hereby fixes four per cent, as the rate of lump sum tax in lieu of the amount of the tax payable under Section 7 of the Act on the total turnover of sales by the dealer who is engaged in the business of sales of eatables in any form (whether processed or unprocessed) served, delivered or given in package from his place of business or any other place and who has been permitted to pay lump-sum tax under sub-section (1) of Section 14D.

By order in the name of the Governor of Gujarat