Section 9(2) in The Gujarat Value Added Tax Act, 2003
(2)Where a registered dealer purchases sugarcane from a person who is not a registered dealer, for the purpose of use thereof in the manufacture of sugar or khandsari, there shall be levied a purchases tax on the purchase of such sugarcane at the rate set out therefore in [Schedule II of this Act.] [Refer Entry -54 Noti.No (GHN-107) VAT-2006/Section 5(2)(14)the dated 17-10-2006. Purchase of sugarcanr for the purpose of use in the manufacture of sugar or Khandsari - Purchase tax Payable under/section Section(2) od Section 9 exceeds two Paise in the rupee.]
