Section 9(3) in The Gujarat Value Added Tax Act, 2003
(3)Where any person or dealer has purchased any taxable goods under a certificate or declaration given by him under any provision of this Act or earlier law, rule or notification, and the conditions, recitals or undertakings of such certificate or declaration are not complied with, then such person or dealer shall be liable to pay purchase tax on the turnover of such purchases at the rate set out against each of such goods [in Schedule II or Schedule III or at the applicable rate of tax under the earlier law, as the case may be.] [These words and figures were substituted for the words and figures 'in Schedule II of this Act or at the applicable rate of tax under the earlier law, whichever is higher' by Gujarat Act No.6 of 2006, Section 9(2)]
