Section 4(3) in The Gujarat Tax on Entry of Specified Goods Into Local Areas Act, 2001
(3)[ Where an importer of specified goods liable to pay tax under this Act, being a dealer in the specified goods, becomes liable to pay tax under the Gujarat Value Added Tax Act, 2003 (Gujarat 1 of 2005) by virtue of the sales of such specified goods, then his liability under the Gujarat Value Added Tax Act, 2003 (Gujarat lo f 2005) shall be reduced to the extent of tax paid under this Act.] [Sub-section (3) substituted by Gujarat 5 of 2006, dated 2nd March, 2006]
