Section 60(1)(d) in The Gujarat Value Added Tax Act, 2003
(d)to a person who is not a registered dealer. [or] [In the proviso, in sub-section (1) in clause (c) the words 'or' appearing at the end were deleted and in clause (d) the word 'or' were added at the end by Gujarat Act No. 25 of 2006 Section 9 (2)]