Section 11(5)(o) in The Gujarat Value Added Tax Act, 2003

[Cites 0, Cited by 0] [Section 11(5)] [Section 11] [Entire Act]

State of Gujarat - Subsection

Section 11(5)(o) in The Gujarat Value Added Tax Act, 2003

(o)where original invoice does not contain the details of tax charged separately by the selling dealer from whom purchasing dealer has purchased the goods;

(P)

(i)where original tax invoice [or duplicate thereof duly authenticated in accordance with the rules made in this behalf] [These words were substituted for 'invoice' by Gujarat Act No.6 of 2006 Section 10 (3) (i).] is not available with purchasing dealer or there is evidence that the same has not been issued by the selling dealer from whom the goods are purported to have been purchased;

(ii)[ Notwithstanding anything contained in clause (d) or (dd) in this subsection and subject to such conditions and in such manner as may be prescribed, a registered dealer shall be allowed to claim tax credit for the taxable goods held in stock on the date of registration which are purchased after 1st April, 2008 and during the period of one year ending on the date of registration. [Inserted by Gujarat Act No.9 of 2008 Sec 6(3) w.e.f 1-4-08]

(iii)Notwithstanding anything contained in clause (nn) in this sub-section and subject to such conditions and in such manner as may be prescribed, a registered dealer, Whose permission to pay lump sum tax under section 14,

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State of Gujarat - Subsection

Section 11(5)(o) in The Gujarat Value Added Tax Act, 2003