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[Cites 0, Cited by 0] [Section 59B(3)] [Section 59B] [Entire Act]

State of Gujarat - Subsection

Section 59B(3)(b) in The Gujarat Value Added Tax Act, 2003

(b)Any person being a contractor responsible for paying specified sale price to a subcontractor in pursuance of a contract with the sub-contractor for carrying out the whole or part of the work undertaken by the contractor in respect of a specified works contract, shall at the time of payment of the whole or part of the specified sale price deduct from such price an amount [at the rate as may be specified by the State Government [by Notification in the Official Gazette] [Substituted, by Gujarat Act No. 9 of 2008 Section 9(l) for the words 'equal to two paise in a rupee' w.e.f 1-4-08]] of such payment as a tax on specified sales.