Section 7(1A) in The Gujarat Value Added Tax Act, 2003
(1A)[ Subject to the provisions of this Act, there shall be further levied an additional tax on the turnover of sales of goods liable to be taxed under sub-section (1), at the rate of-(i)two and half paise in the rupee on the goods specified in the entries at serial numbers [19A] 25, 46B, 48A, 49A, 49B, 51A and 87 in Schedule II, and(ii)one paisa in the rupee on the goods specified in the entries in Schedule II other than the entries mentioned in clause (i) aboveProvided that the additional tax shall not be levied on the sale of,(a)goods declared to be of special importance in section 14 of the Central Sales Tax Act, 1956 (74 of 1956);(b)goods specified in entry at serial number 13 in Schedule II; and(c)such goods as the State Government may, by notification in the Official Gazette, specify.]
