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The Gujarat Value Added Tax Act, 2003- Notifications
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Notification No. (GHN-90)VAT-2006/S.14D(1)(3)TH- Dated 17th August, 2006

In exercise of the powers conferred by proviso to sub-section(1) of section 14D of the Gujarat Value Added Tax Act, 2003 (Guj 1 of 2005), the Government of Gujarat hereby specifies the goods mentioned in the Scheudle appended hereto for the purpose of sub-section (1) of Section 14D for which the dealer engaged in the activity of manufacture of such goods shall not be granted permission to pay lumpsum tax under sub-section (1) of Section 14D

SCHEDULE

Sr. No. Name of Goods
1 Alcoholic and non-alcoholic beverages including soda water.
2 Aerated, mineral, purified, medicinal, ionic or de mineralized water or water sold in sealed container
3 Ice cream and Kulfi
4 Biscuit (Branded)

By order in the name of the Governor of Gujarat