Section 5 in Gujarat Tax on Entry of Specified Goods into Local Areas Rules, 2001
5. Reduction in tax liability.
- The amount of tax shall be reduced under sub-sections (1) and (2) of section 4 of the Act, subject to the following conditions, namely: -(i)The importer shall produce before the Assessing Authority,-(a)the purchase invoice, along with a copy thereof, wherein the amount of tax payable, under the law relating to Sales Tax in the State or the Union Territory or as the case may be, the Central Sales Tax, was charged by the vendor who is a dealer registered under such law and who had sold the specified goods to the importer from that State or, as the case may be, the Union Territory, or(b)A declaration, along with a copy thereof, from such vendor, declaring inter-alias that he had included the amount of such tax in the price charged by him in the purchase invoice.(ii)The importer shall furnish to the Assessing Authority the copy of the purchase invoice mentioned in clause (a) or as the case may be, the copy of the declaration mentioned in clause (b).
