Section 59B(5) in The Gujarat Value Added Tax Act, 2003
(5)(a)Where the contractor or sub-contractor is not liable to pay tax under this Act on specified sales involved in any specified works contract, he shall make an application to the Commissioner in this behalf.(b)On receipt of the application under clause (a), if the Commissioner is satisfied that the contractor or sub-contractor is not liable to pay tax under this Act on specified sales involved in any specified works contract, he shall give a certificate to that effect in such form as may be prescribed.(c)Where any such certificate is given under clause (b), the person responsible for paying any specified sale price under clause (a) or clause (b) of sub- section (3) shall not deduct any amount as tax in respect of the specified works contract mentioned in the certificate.
