Section 14D(1) in The Gujarat Value Added Tax Act, 2003
(1)Notwithstanding anything contained in this Act, the Commissioner may, in such circumstances and subject to such conditions as may be prescribed, permit a dealer who is engaged in business of sale of eatables in any form (whether processed or unprocessed) served, delivered or given in package from the place of business of the dealer or any other place, to pay at his option in lieu of the amount of tax leviable from him under this Act,in respect of sales of eatables, lump sum tax by way of composition at such rate as may be fixed by the State Government [by Notification in the official Gazette.]Provided that the commissioner shall not grant permission to pay lump sum tax a dealer who is engaged in the activity of manufacture of such goods as the State Government may, [by Notification in the Official Gazette, specify] [By Notification No. (GHN.90) VAT.2006/Section 14D(1)(3) the dated 17-8-06 specified the goods mentioned in schedule appended in Notification for the purpose of sub-section (1) of section l4D for which dealer engaged in the activity of manufacture of such goods shall not be granted permission to pay lumpsum tax under sub-section(1) of the sections 14D. refer Notification No. Sr. No. 64.]
