Section 2(27) in The Gujarat Value Added Tax Act, 2003
(27)"tax" means a tax leviable and payable under this Act on sales or purchase of goods and includes lumpsum tax leviable or payable under [[section 14,14A] [This clause was substituted for section 14 by Gujarat Act No.6 of 2006, Section 3(5)], [14B 14C or 14D] [This words substituted for the figures, letters and words '14B or 14C' by Gujarat Act No. 25 of 2006 Section 12 w.e.f. 4-8-2006]
