Section 14B(5) in The Gujarat Value Added Tax Act, 2003
(5)The commission agent who is permitted to pay lump sum tax under sub-section (1) shall be liable to pay purchase tax leviable under [sub-sections (1), (3) (4) and (6) of section 9] [Substituted for the 'Sub-section (1),(3) and (4) of Section 9' by Gujarat Act No.9 of 2008 section 8 w.e.f 1-4-08] in addition to the lump-sum tax under this section.
