WHEREAS the Government of Gujarat considers it necessary so to do in the public interest:

NOW, THEREFORE. in exercise of the powers conferred by sub-section (1) of section 41 of the Gujarat Value Added Tax Act, 2003 (Guj. 1 of 2005). and in supersession of the Government Order Finance Department No. (GHN-94) VAT-2006/S.41 (1)(2)-TH., Dated the 18th August, 2006 the Government of Gujarat hereby remits the whole of tax payable under section 7 by a certified manufacturer on the sales of specified goods subject to following conditions, namely:-

1. The remission shall be granted with effect from the 1st April, 2006 for the period-

(a) specified in eligibility certificate issued by the appropriate authority or,

(b) till the sales of specified goods does not exceed the quantity approved by the appropriate authority as specified in the eligibility certificate.

whichever event occurs earlier.

2. The certified manufacturer shall manufacture the specified goods in his manufacturing unit situated in the State.

3. The certified manufacturer shall issue tax invoice or retail Invoice in accordance with the provisions of the Act and the rules made thereunder.

4. If the certified manufacturer contravenes any of the conditions of this order or any of the provisions of the Act or the rules made in this behalf, the certificate issued to him by the Commissioner shall be liable to be cancelled and on such cancellation, the benefit granted under this order shall cease to have effect from the date of such contravention.

Explanation.- For the purpose of this order the expression 'certified manufacturer', 'appropriate authority' and 'specified goods' shall have the same meaning as assigned to them in the Government Notification, Finance Department No (GHN-8) VAT-2009-S.40 (1) (5) - TH, dated the 27th February, 2009.

By order in the name of the Governor of Gujarat

M. A. Bhatt

Additional Secretary to Government