01 Apr 2013 t 1:09PM HP 23250605 LASER JET FAX p. 1 ..... NOTIFICATION .FINANCEDEPARTMENT Sachlvalaya, Gandhlnagar. Dated the 1- April. 2013. GUJARAT VALUE ADDED TAX ACT, 2003. No. (GHN- 4)VAT-2013-S.5. (2) (37)-TH: - WHEREAS: the Government of Gujarat considers it necessary so to do in the public interest: . NOW, THEREFORE, in exercise of the powers conferre~ by clause (a) of sub-section (2) of section 5 of the Gujarat Value Added Tax Act. 2003 (Guj. 1 of 2005), the Government of GujC1lrathereby' amends the Government Notification, Finance Department No. (GHN-35)VAT-2006/(S.5) (2) (1)-TH, dated the 31st March,2006 as follows, namely:- . . In the Schedule appended to the said notification,' (1) for the entry at serial No. 40, the' following entry shall be substituted, namely:. Entry No. 1 "40 -' Class of Purchases. .. . . . or Exetrl1ption Restriction whether whole or conditions, If any. Dart of tax. . 3 4 " Whole of tax ............. . Sales '2 Newar made of Plastic . and .' (2) after the entry' at serial No.93, the following entries shall be added, namely:- . Entry No. 1 °94 Class of Purchases. Sales 2 Restriction whether whole or conditions, If any. p~ut of tax. 4 3. ............... Whole of tax . System or I Exemption Micro Irrigation Equipments, that - is to say, Drip Irrigation Equipments~ Sprinklers including' Micro Sprinklers, Porous pipes for Micro Irrigation and Rain gun. 95 Pencils of ~lItypes, Jules. slide ... '. ... foot'l Whole-oftax rules," mathematical i nstrumet:1tS and its box, school color box, rubber - erasers and ... . pencil-sharpeners. .. . ,- '- and pr 2013 HP LASERJET 1:09PM FAX 23250605 p.2 . \ 96 Agarbatti dust 97 .(I) Sale of Whole (bhusu) second hand (used) two wheeler (ii)sale of second hand (used) medium and heavy duty commercial vehicle of tax ... To. the extent to which the amount of tax exceeds one paise in the rupee subject to the maximum of five hundred (1) The proves selling dealer to the satisfaction of the Commissioner thatthe two wheeler and medium and heavy duty commercial vehicles are registeredat the time of rupees. per two pt:lrchase under the wheeler and five Central. Motor Vehicle thousand rupees Rules, .1989 in the State per. medium and of Gujarat. . heavy. duty (2) The selling dealer commercial . proves to the satisfaction of the Commissioner vehicle . that the tax payable under section 7 of the paid in respect of components, parts or accessories sold Act has been in . the course reconditioning. of or refurbishingof such two wheeler and medium and. heavy duty vehicles. selling. dealer commercial , 98 (i) Purchases hand of se~ond (used) two wheeler (ii)Purchases of second (used) medium and heavy . duty commercial hand Whole of tax .payable under proves to the satisfaction Commissioner sub-section (1) of of the section 9 of .the that the.two.wheelerand Act. medium and heavy duty commercial vehicles are registered .at" the time of .. vehicle. The . purchase Central . under the Motor.. Vehicl~ Rules, 1989 in the State of Gujarat.",.' . . By order and in the name of the Governor of Gujarat. . . '. . .(?~ ---.. c. J.Mecwan Deputy - ... .. Secretary to Governtnent. '.1 -.- ... .:~..i... .
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